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BEPS implementation in China review and outlook by Wei Zhuang

By: Zhuang, Wei.
Material type: ArticleArticlePublisher: 2019Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ELUSION FISCAL | EVASION FISCAL | PREVENCIÓN | PROGRAMAS | APLICACION | CUMPLIMIENTO FISCAL | ADMINISTRACION TRIBUTARIA | CHINA In: Tax Notes International v. 95, n. 8, August 19, 2019, p. 723-732Summary: In this article, the author discusses the major regulations to implement the base erosion and profit-shifting projects in China and analyzes the impact on tax administration and tax compliance. She also provides an outlook on China's tax administration in combating BEPS.
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OP 138-Bis/2019/95/8-2 (Browse shelf) Available OP 138-Bis/2019/95/8-2

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Resumen.

In this article, the author discusses the major regulations to implement the base erosion and profit-shifting projects in China and analyzes the impact on tax administration and tax compliance. She also provides an outlook on China's tax administration in combating BEPS.

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