BEPS implementation in China review and outlook by Wei Zhuang
By: Zhuang, Wei
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Material type: 
ArticlePublisher: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/8-2 (Browse shelf) | Available | OP 138-Bis/2019/95/8-2 |
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| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 138-Bis/2019/95/7-3 Taxing the digital economy | OP 138-Bis/2019/95/8 Tax Notes International | OP 138-Bis/2019/95/8-1 U.S. tax review | OP 138-Bis/2019/95/8-2 BEPS implementation in China | OP 138-Bis/2019/95/8-3 Important considerations on tax amortization benefits in intercompany transfer of intangibles | OP 138-Bis/2019/95/9 Tax Notes International | OP 138-Bis/2019/95/9-1 U.S. tax review |
Disponible también en formato electrónico en la Biblioteca del IEF.
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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