The Resource China's draft circular No. 2 : integrating BEPS, UN concepts into domestic transfer pricing law

China's draft circular No. 2 : integrating BEPS, UN concepts into domestic transfer pricing law

Label
China's draft circular No. 2 : integrating BEPS, UN concepts into domestic transfer pricing law
Title
China's draft circular No. 2 : integrating BEPS, UN concepts into domestic transfer pricing law
Creator
Subject
Language
eng
Summary
This article examines the proposed revision to China's transfer pricing rules in the new draft Circular No. 2, which integrates concepts from the OECD's work to combat base erosion into the country's domestic law. It offers a practical shortcut, based on the author's experience in audits, for applying the new value chain analysis, a game-changing measure designed to ensure Chinese subsidiaries get the share of global profits China's tax authority has long felt they deserve
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 24 (2015),
http://library.link/vocab/creatorName
DeSouza, G.R
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • value chain analysis
  • BEPS
Label
China's draft circular No. 2 : integrating BEPS, UN concepts into domestic transfer pricing law
Instantiates
Publication
Label
China's draft circular No. 2 : integrating BEPS, UN concepts into domestic transfer pricing law
Publication

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