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2011 | Buch

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Transfer Pricing in China

herausgegeben von: Chris Devonshire-Ellis, Andy Scott, Sam Woollard

Verlag: Springer Berlin Heidelberg

Buchreihe : China Briefing

Enthalten in: Springer Professional "Wirtschaft+Technik" , Springer Professional "Wirtschaft"

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Über dieses Buch

This Guide is a detailed overview of all aspects of transfer pricing in China. Produced in association with Transfer Pricing Associates, a specialist global transfer pricing firm, this is an essential work for any businessman trading with or conducting business in China. The book deals with all aspects of transfer pricing from a practical perspective, from designing and implementing a transfer pricing system, to managing China compliance and preparing for an audit.

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Inhaltsverzeichnis

Frontmatter

An Introduction to Transfer Pricing in China

Abstract

Transfer pricing is a reality for any multinational company. Tax authorities need to protect their revenue base and are actively enforcing the arm’s length principle for pricing of intra-group transactions.

Chris Devonshire-Ellis, Andy Scott, Sam Woollard

Designing and Implementing a Transfer Pricing System

Abstract

Undoubtedly the introduction of transfer pricing documentation requirements and detailed tax return disclosures has dominated the transfer pricing discussion in China recently, and this will be discussed in detail

Chris Devonshire-Ellis, Andy Scott, Sam Woollard

Transfer Pricing Disclosures and Documentation

Abstract

This chapter addresses the compliance obligations in China in relation to transfer pricing, namely the identification and disclosure of related party transactions in the tax return and preparation of contemporaneous transfer pricing documentation.

Chris Devonshire-Ellis, Andy Scott, Sam Woollard

Transfer Pricing Risk Management

Abstract

This chapter provides a framework for the assessment and, most importantly, management of transfer pricing risks across the business model and transfer pricing process.

Chris Devonshire-Ellis, Andy Scott, Sam Woollard

Transfer Pricing Audits and Enforcement

Abstract

In cases where MNCs have not prepared transfer pricing documentation, and also in cases where documentation is in place, there is a risk that the tax authorities will select the company for an audit. This chapter considers the transfer pricing investigation and audit environment in China and provides practical guidance to help MNCs prepare for and navigate through this process.

Chris Devonshire-Ellis, Andy Scott, Sam Woollard

Other Transfer Pricing Topics

Abstract

This chapter addresses two transfer pricing tools that will continue to grow in prominence in China in coming years—advance pricing arrangements (APAs) and cost sharing agreements (CSAs)—as well thin capitalization, an important broader consideration on inter-company financing.

Chris Devonshire-Ellis, Andy Scott, Sam Woollard

Backmatter

Titel: Transfer Pricing in China
herausgegeben von: Chris Devonshire-Ellis
Andy Scott
Sam Woollard
Copyright-Jahr: 2011
Verlag: Springer Berlin Heidelberg
Electronic ISBN: 978-3-642-16080-6
Print ISBN: 978-3-642-16079-0
DOI: https://doi.org/10.1007/978-3-642-16080-6

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