China: Implications of OECD’s multilateral instrument | KPMG | GLOBAL
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China: Tax treaties and implications of OECD’s multilateral instrument

China: Implications of OECD’s multilateral instrument

The Organisation for Economic Cooperation and Development (OECD) published on 24 November 2016 a “multilateral instrument” to be used to implement tax treaty-related measures set out under the base erosion and profit shifting (BEPS) project.


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For purposes of China’s network of income tax treaties, the changes that will be made are expected to profoundly affect the tax treatment of businesses operating and investing cross-border into and out of China.  


Read a November 2016 report prepared by the KPMG member firm in China: BEPS Multilateral Instrument for worldwide tax treaty updates released by OECD

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