The Resource PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test

PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test

Label
PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test
Title
PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test
Creator
Subject
Language
eng
Summary
The State Administration of Taxation (SAT) of the People' s Republic of China recently submitted a paper (SAT Paper) in furtherance of the continuing work on transfer pricing conducted by the United Nations Committee of Experts on International Cooperation in Tax Matters. The paper is short - less than seven full pages - but its content is notable both for the influence the SAT's views may have on the UN's further work on intra-group service fee issues, and for the insights it gives into positions the SAT may assert with respect to intra-group service fees that multinational enterprises may seek to charge to PRC affiliates
Citation source
In: Tax management international journal. - Arlington. - Vol. 43 (2014),
http://library.link/vocab/creatorName
Sprague, G.D
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • intra-group services
  • service fee
  • transfer pricing
  • benefit test
Label
PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test
Instantiates
Publication
Label
PRC views on intra-group service fees make for interesting reading - positions on the application of the benefits test
Publication

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