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.
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.
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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).
Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.
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.
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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).
Les prix du carbone actuels ne sont pas au niveau qui devrait être le leur pour faire baisser les émissions de gaz à effet de serre responsables du changement climatique. Pourtant, même des hausses de prix modérées pourraient avoir un impact notable, comme le souligne une nouvelle étude de l’OCDE.
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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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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.
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.