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Article
China and BEPS: From Norm-Taker to Norm-Shaker
Osgoode Legal Studies Research Paper Series
  • Jinyan Li, Osgoode Hall Law School of York University
Research Paper Number
6/2016
Document Type
Article
Publication Date
2016
Keywords
  • BEPS, transfer pricing, treaty abuse, anti-avoidance rules, international taxation
Abstract

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.

Citation Information
Jinyan Li. "China and BEPS: From Norm-Taker to Norm-Shaker" (2016)
Available at: http://works.bepress.com/jinyan_li/110/