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  • 28-November-2019

    English

    OECD releases peer review reports on dispute resolution for Brazil; Bulgaria; China; Hong Kong, China; Indonesia; Russia and Saudi Arabia

    The work on BEPS Action 14 continues with today's publication of the seventh round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

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  • 28-November-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, China (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the People's Republic of China.
  • 15-October-2019

    English, PDF, 1,065kb

    Taxing Energy Use: Key findings for China

    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.

  • 15-November-2018

    English

    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

    English

    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.

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  • 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).

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  • 9-avril-2018

    Français

    Fiches pays en matière de prix de transfert

    Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

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  • 25-March-2018

    English

    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.

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  • 26-septembre-2016

    Français

    La tarification du carbone n’est pas à la hauteur des enjeux, mais un effort collectif même modeste peut entraîner des avancées significatives

    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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  • 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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