China and BEPS: From Norm-Taker to Norm-Shaker

Journal
Li, J. (Jinyan)
China (People's Rep.); International; OECD
Bulletin for International Taxation 2015 (Volume 69), No. 6/7
PriceUSD 45

In this article, the author 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.