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
Resource Information
The item China takes the lead on transfer pricing policy : combating BEPS through a value chain analysis 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 takes the lead on transfer pricing policy : combating BEPS through a value chain analysis 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
- 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
- Language
- eng
- 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
- 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
-
- OECD
- transfer pricing
- documentation requirements
- BEPS
- value chain analysis
- R&D
- audit
- tax authorities
- Label
- 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
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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-takes-the-lead-on-transfer-pricing-policy-/MjNxX-zCqFc/" 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-takes-the-lead-on-transfer-pricing-policy-/MjNxX-zCqFc/">China takes the lead on transfer pricing policy : combating BEPS through a value chain analysis</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>
