The Resource China-Taiwan : transfer pricing techniques to resolve government conflicts
China-Taiwan : transfer pricing techniques to resolve government conflicts
Resource Information
The item China-Taiwan : transfer pricing techniques to resolve government conflicts represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item China-Taiwan : transfer pricing techniques to resolve government conflicts represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- China-Taiwan : transfer pricing techniques to resolve government conflicts
- Title
- China-Taiwan : transfer pricing techniques to resolve government conflicts
- 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
- Label
- China-Taiwan : transfer pricing techniques to resolve government conflicts
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/China-Taiwan--transfer-pricing-techniques-to/f4IlUfrXhWM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/China-Taiwan--transfer-pricing-techniques-to/f4IlUfrXhWM/">China-Taiwan : transfer pricing techniques to resolve government conflicts</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/China-Taiwan--transfer-pricing-techniques-to/f4IlUfrXhWM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/China-Taiwan--transfer-pricing-techniques-to/f4IlUfrXhWM/">China-Taiwan : transfer pricing techniques to resolve government conflicts</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
