• Version
• Download 8
• File Size 194.73 KB
• File Count 1
• Create Date 4 五月, 2014
• Last Updated 11 三月, 2021

Examining China’s Transfer Pricing Regime within the Context of the OECD’s BEPS Action Plan

On 19 July 2013, at the request of the G20 finance ministers, the Organisation for Economic Cooperation and Development (OECD) publicly released its “Action Plan” for multilateral cooperation to address tax base erosion and profit shifting (BEPS). The BEPS Action Plan describes 15 proposed actions, outlined herein, intended to provide concrete solutions to address the tax avoidance issues identified in the report “Addressing Base Erosion and Profit Shifting (BEPS Report)” prepared by the OECD and released on 12 February 2013.