China (People’s Republic of)

  • 7-June-2019


    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

  • 15-November-2018


    OECD invites taxpayer input on seventh batch of Dispute Resolution peer reviews

    The OECD is gathering input for the Stage 1 peer reviews of Brazil, Bulgaria, China (People's Republic of), Hong Kong (China), Indonesia, Papua New Guinea, Russian Federation and Saudi Arabia, and invites taxpayers to submit input on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire.

  • 27-September-2018


    OECD and SAT hold joint workshop on the experience of country-by-country reporting of tax information

    Tax officials from 21 jurisdictions met this week in Yangzhou, China, to share experiences from the first year of country-by-country reporting and explore how information can be used most effectively in the tax risk assessment of MNE groups. The workshop also included representatives of large MNE groups headquartered or with major operations in China and the Asia-Pacific region.

    Related Documents
  • 17-September-2018

    English, PDF, 124kb

    Effective carbon rates: Key findings for China

    This country note for China, People's Republic of, provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

    Related Documents
  • 25-March-2018


    2018 China Development Forum: Session III: China’s Fiscal and Tax Reform – A Global Perspective

    It is my pleasure to be in Beijing for the 2018 China Development Forum, addressing this session on “China’s Fiscal and Tax Reform – A Global Perspective”. Thank you for your warm welcome. I would like to thank Lu Mai and the China Development Research Foundation for their invitation, and our good friend Li Wei for his hospitality and support over all these years.

    Related Documents
  • 14-February-2018

    English, PDF, 556kb

    Taxing Energy Use 2018: Key findings for China

    This note describes the taxation of energy use in China (People's Republic of). It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).

  • 26-September-2016


    Carbon pricing efforts are falling short, but even modest collective action can deliver significant progress, OECD says

    Current carbon prices are falling short of the levels needed to reduce greenhouse gas emissions driving climate change, but even moderate price increases could have a significant impact, according to new OECD research.

    Related Documents
  • 26-September-2016

    English, PDF, 513kb

    Environmental taxes: Key findings for China

    This country note provides an environmental tax and carbon pricing profile for China. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

    Related Documents
  • 5-September-2016

    English, PDF, 388kb

    OECD Secretary-General's tax report to G20 Leaders (September 2016)

    This report consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the G20/OECD Base Erosion and Profit Shifting (BEPS) Project; (B) Tax transparency; (C) Tax policy tools to support sustainable and inclusive growth; and (D) Tax and development. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

    Related Documents
  • 13-May-2016


    Heads of tax administrations take big step forward in global tax co-operation

    Delivering on the OECD/G20 international tax agenda, through implementation of the Base Erosion and Profit Shifting (BEPS) Project and the Common Reporting Standard (CRS) for the automatic exchange of financial account information, took centre stage when Heads of Tax Administration met on 11-13 May in Beijing, China.

    Related Documents
  • 1 | 2 > >>