The Resource China's new rules for transfer pricing and mutual agreement procedures

China's new rules for transfer pricing and mutual agreement procedures

Label
China's new rules for transfer pricing and mutual agreement procedures
Title
China's new rules for transfer pricing and mutual agreement procedures
Creator
Subject
Language
eng
Summary
This article discusses Public Notice 6, a wideranging effort by Chinese tax authorities to implement effective transfer pricing rules, improve the nation's transfer pricing investigation processes, and enact rules for mutual agreement procedures
Citation source
In: Tax notes international. - Falls Church. - Vol. 87 (2017), no. 1 ; p. 71-77
http://library.link/vocab/creatorName
Wei, J. (Jinji)
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • MAP
  • comparable uncontrolled price method
  • resale price method
  • cost plus method
  • profit split method
  • intangibles
  • royalties
  • service fee
Label
China's new rules for transfer pricing and mutual agreement procedures
Instantiates
Publication
Label
China's new rules for transfer pricing and mutual agreement procedures
Publication

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