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China and BEPS
Jinyan Li
其他書名
From Norm-Taker to Norm-Shaker
出版
SSRN
, 2016
URL
http://books.google.com.hk/books?id=DV36zgEACAAJ&hl=&source=gbs_api
註釋
This article considers the implications for China of the G20/OECD Base Erosion and Profit Shifting (BEPS) initiative and the international implications of China's BEPS measures. More specifically, the article examines China's transfer pricing, anti-treaty shopping and general anti-avoidance rules. It suggests that China is transforming itself from a taker of international norms to a shaker of such norms.
