The Resource Made in China, sold by Hong Kong : processing trade and transfer pricing

Made in China, sold by Hong Kong : processing trade and transfer pricing

Label
Made in China, sold by Hong Kong : processing trade and transfer pricing
Title
Made in China, sold by Hong Kong : processing trade and transfer pricing
Creator
Subject
Language
eng
Summary
This article discusses the role of processing trade in China with a focus on the transfer pricing issues from the toll manufacturing structure. The analysis includes: (1) description of the Canada Revenue Agency (CRA) approach to toll manufacturing; (2) discussion on development of electronic manufacturing services (EMS) entities in China; (3) discussion of a transfer pricing challenge from the Tax Bureau of Shenzhen; (4) a case study regarding business restructurings in Australia; (5) a recently released European Commission analysis of certain transfer pricing policies for Starbucks as an illustration of the model; (6) a few observations about how these transfer pricing issues might impact the recorded exports and imports in China and Hong Kong
Citation source
In: Journal of international taxation. - New York. - Vol. 28 (2017), no. 10 ; p. 32-45
http://library.link/vocab/creatorName
McClure, J.H
Geographic coverage
  • Asia
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • contract manufacturing
  • reorganization
Label
Made in China, sold by Hong Kong : processing trade and transfer pricing
Instantiates
Publication
Label
Made in China, sold by Hong Kong : processing trade and transfer pricing
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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