%0 Journal Article
%T China and BEPS
%A Haiyan Xu
%A Reuven Avi-Yonah
%J -
%D 2018
%R https://doi.org/10.3390/laws7010004
%X Abstract This article provides an overview of China¡¯s reaction to the G20/OECD Base Erosion and Profit Shifting (BEPS) project. From 2013 to 2015, the OECD developed a series of actions designed to address BEPS activities by multinational enterprises, culminating in a final report of 15 action steps. The article reviews and explains China¡¯s reaction to the BEPS project and its actions in detail, with a particular focus on transfer pricing issues. It shows that China has actively participated in both developing and implementing the BEPS project. The article further suggests that in the post-BEPS era, China is expected to implement the BEPS project in a more consistent and coherent way, and will take whatever measures necessary to guarantee the successful implementation of the BEPS package in collaboration with the global community. View Full-Tex
%K BEPS
%K China
%U https://www.mdpi.com/2075-471X/7/1/4