The Resource Value creation theory of the BEPS report and China's reasonable share in global value allocation

Value creation theory of the BEPS report and China's reasonable share in global value allocation

Label
Value creation theory of the BEPS report and China's reasonable share in global value allocation
Title
Value creation theory of the BEPS report and China's reasonable share in global value allocation
Creator
Subject
Language
eng
Summary
Recently, the OECD published seven deliverables of the Base Erosion and Profit Shifting (BEPS) Action Plan which demonstrate that the value creation theory is more in tune with the interests of Western countries. This article analyses the arguments in support of this theory and offers general thoughts and strategies, as well as specific suggestions for policy administration in order for China to obtain a reasonable share of global value allocation
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 22 (2015),
http://library.link/vocab/creatorName
Jiang, Y
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • BEPS Project (OECD)
  • value creation
  • tax policy
Label
Value creation theory of the BEPS report and China's reasonable share in global value allocation
Instantiates
Publication
Label
Value creation theory of the BEPS report and China's reasonable share in global value allocation
Publication

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