The Resource China-Taiwan : transfer pricing techniques to resolve government conflicts

China-Taiwan : transfer pricing techniques to resolve government conflicts

Label
China-Taiwan : transfer pricing techniques to resolve government conflicts
Title
China-Taiwan : transfer pricing techniques to resolve government conflicts
Creator
Subject
Language
eng
Summary
This article discusses the increasing risk of double taxation for Taiwainese multinational enterprises as a result of a confluence of geopolitical factors. Intended remedies such as bilateral advance pricing agreements (APAs) are not currently a viable solution. Taiwans trading partners (principally China and the United States) are not its tax treaty partners. Thus, bilateral APAs will not work with these countries and it might be appropriate for Taiwainese MNEs to consider applying a two-sided transfer pricing method, such as the transactional profit-split method (TPSM), to limit double taxation exposure
Citation source
In: Journal of international taxation. - New York. - Vol. 23 (2012),
http://library.link/vocab/creatorName
  • Feinschreiber, R
  • Kent, M
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • APA
  • double taxation
Label
China-Taiwan : transfer pricing techniques to resolve government conflicts
Instantiates
Publication
Label
China-Taiwan : transfer pricing techniques to resolve government conflicts
Publication

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      52.3736660 4.9336932
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