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.
This country note explains how the People's Republic of China taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.
The Chinese economy continues to slow as it rebalances, with headwinds including trade frictions and the weakening global economy undermining exports and creating new uncertainties.
Inequalities of income, wealth and opportunity continue to divide our societies and fuel political uncertainty and turbulence. In the OECD, the income gap between the top and the bottom deciles is now almost 10 times, up from 7 times in the 1980s. We have to reverse these trends with growth that is more inclusive, which empowers people and places that have been left behind.
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Building on more than twenty years of fruitful engagement, the partnership between the OECD and China further deepened in 2017. Our collaboration has continued to progress and deliver on a wide array of policy issues and in support of China’s evolution towards a more efficient, inclusive and ecologically sustainable development model. updated March 2018
Mr. Angel Gurría, Secretary-General of the OECD, will be in Beijing from 24 to 26 March 2018 to attend the China Development Forum.
This paper focusses on the link between urbanisation and consumption behaviour in China.
A key priority in China’s "new normal" period -- where returns on investment are slackening -- is corporate governance, which could lead to enhanced productivity by a better management of resources at the firm level.
This paper estimates urban and rural poverty rates across five Chinese administrative regions (Shanghai, Liaoning, Guangdong, Henan and Gansu) in 2014 using representative household level data from the China Family Panel Studies survey.
Living standards in China have greatly improved over the past few decades. Both sustained economic growth and an expansion of the social security system have contributed to a sharp reduction in the number of people in poverty.