The Resource The convergence and divergence between China's implementation and OECD/G20 BEPS minimum standards

The convergence and divergence between China's implementation and OECD/G20 BEPS minimum standards

Label
The convergence and divergence between China's implementation and OECD/G20 BEPS minimum standards
Title
The convergence and divergence between China's implementation and OECD/G20 BEPS minimum standards
Creator
Subject
Language
eng
Summary
In the post-BEPS era, China, as a non-OECD member country but a member of the G20, has a positive attitude towards the implementation of the OECD/G20 BEPS Action Plan, especially in the area of treaty abuse and dispute resolution. However, the implementation presents divergence with the OECD/G20 BEPS minimum standard of transfer pricing. China has embedded its own rationale on profit allocation derived from location specific advantages, including location savings and market premiums in the Chinese market, into its newly released rules. This article introduces convergence and divergence between China's implementation measures and the BEPS minimum standards. It focuses on the analysis of the divergence by analysing China's rationale of advocating the method on profit allocation, but also points out related problems. This article concludes by suggesting that China maintain its own claims and advocating for the OECD to take into account this divergence in order to achieve its goal of combating tax avoidance via global cooperation
Citation source
In: World tax journal. - Amsterdam. - Vol. 10 (2018), no. 3 ; p. 471-496
http://library.link/vocab/creatorName
Xu, D. (Diheng)
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • tax treaty
  • dispute resolution
  • transfer pricing
  • location savings
  • double non-taxation
  • tax avoidance
Label
The convergence and divergence between China's implementation and OECD/G20 BEPS minimum standards
Instantiates
Publication
Label
The convergence and divergence between China's implementation and OECD/G20 BEPS minimum standards
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...