China (People’s Republic of)


  • 9-April-2018

    English

    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.

  • 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

    English

    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.

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  • 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.

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  • 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.

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  • 13-May-2016

    English

    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.

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  • 12-May-2016

    English

    A new boost to transparency in international tax matters: 6 new countries sign agreement enabling automatic sharing of country-by-country reporting

    As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Canada, Iceland, India, Israel, New Zealand and the People’s Republic of China signed today the Multilateral Competent Authority agreement for the automatic exchange of Country-by-Country reports (“CbC MCAA”), bringing the total number of signatories to 39 countries. The signing ceremony took place in Beijing, China.

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  • 20-April-2016

    English

    OECD Forum on Tax Administration - plenary meeting Beijing, 11-13 May 2016

    The role of tax administrations in implementing the OECD/G20 work on the international tax agenda will be the focus of the 10th Plenary meeting of the OECD Forum on Tax Administration (FTA) to be held in Beijing, People's Republic of China, on 11-13 May 2016.

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  • 14-April-2015

    English

    OECD tax burdens on wages rising without tax rate increases

    Taxes on wages have risen by about 1 percentage point for the average worker in OECD countries between 2010 and 2014 even though the majority of governments did not increase statutory income tax rates, according to a new OECD report.

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  • 21-May-2014

    English

    Rising air pollution-related deaths taking heavy toll on society, OECD says

    Air pollution is costing advanced economies plus China and India an estimated USD 3.5 trillion a year in premature deaths and ill health and the costs will rise without government action to limit vehicle emissions, a new OECD report says.

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