The Resource China takes the lead on transfer pricing policy : combating BEPS through a value chain analysis

China takes the lead on transfer pricing policy : combating BEPS through a value chain analysis

Label
China takes the lead on transfer pricing policy : combating BEPS through a value chain analysis
Title
China takes the lead on transfer pricing policy : combating BEPS through a value chain analysis
Creator
Subject
Language
eng
Summary
The authors cite support for a "value chain analysis" in OECD draft and final base erosion and profit shifting (BEPS) guidance and describe how local Chinese tax authorities are applying the analysis under the recent documentation guidance in Bulletin 42
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 25 (2016), no. 12 ; 7 p
http://library.link/vocab/creatorName
  • Huibregtse, S.B
  • Galen Wang, Y. van
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • BEPS
  • value chain analysis
  • OECD
  • research and development
  • audit
  • tax authorities
Label
China takes the lead on transfer pricing policy : combating BEPS through a value chain analysis
Instantiates
Publication
Label
China takes the lead on transfer pricing policy : combating BEPS through a value chain analysis
Publication

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