China (People's Rep.) - Value Creation Theory of the BEPS Report and China’s Reasonable Share in Global Value Allocation
- China (People's Rep.)
- J. Yuesheng
- International Transfer Pricing Journal, 2015 (Volume 22), No 4
- 18 June 2015
Recently, the OECD published seven deliverables of the BEPS Action Plan which demonstrate that the value creation theory is more in tune with the interests of Western countries. This article analyses the arguments in support of this theory and offers general thoughts and strategies, as well as specific suggestions for policy administration in order for China to obtain a reasonable share of global value allocation.