The Resource China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting
China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting
Resource Information
The item China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Forthcoming guidance from the OECD will incorporate concepts long advocated by China's State Administration of Taxation (SAT), such as location savings and treatment of intangibles. China has taken an active role in the OECD's project to combat base erosion and profit shifting, and its influence on the project not only reflects its growing economic clout, but parallels some forthcoming changes in its domestic policies and regulations on transfer pricing
- Language
- eng
- Label
- China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting
- Title
- China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting
- Language
- eng
- Summary
- Forthcoming guidance from the OECD will incorporate concepts long advocated by China's State Administration of Taxation (SAT), such as location savings and treatment of intangibles. China has taken an active role in the OECD's project to combat base erosion and profit shifting, and its influence on the project not only reflects its growing economic clout, but parallels some forthcoming changes in its domestic policies and regulations on transfer pricing
- Citation source
- In: Tax management transfer pricing report. - Arlington. - Vol. 22 (2014),
- http://library.link/vocab/creatorName
- Bell, K.A
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- location savings
- intangibles
- BEPS Project (OECD)
- CbCR
- Label
- China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting
- Label
- China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Chinas-SAT-moving-needle-on-OECD-intangibles/CSMp0yW5lN8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Chinas-SAT-moving-needle-on-OECD-intangibles/CSMp0yW5lN8/">China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Chinas-SAT-moving-needle-on-OECD-intangibles/CSMp0yW5lN8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Chinas-SAT-moving-needle-on-OECD-intangibles/CSMp0yW5lN8/">China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
