The Resource Transfer pricing reporting : the way forward in China

Transfer pricing reporting : the way forward in China

Label
Transfer pricing reporting : the way forward in China
Title
Transfer pricing reporting : the way forward in China
Creator
Subject
Language
eng
Summary
This article examines how the final package of anti-base erosion and profit shifting (BEPS) measures on transfer pricing documentation will be implemented in China. It has impacts on multinational enterprises because there are many challenging requirements when China localizes the anti-BEPS recommendation in relation to transfer pricing documentation. It reviews the new transfer pricing documentation (TPD) guidance which is recommended by the OECD's BEPS project, discusses the new TPD requirements, proposed by the Chinese tax authorities and compares the Chinese requirements with international TPD. It examines BEPS Action 13, and the country-by-country reporting
Citation source
In: International tax journal. - Chicago. - Vol. 42 (2016),
http://library.link/vocab/creatorName
Ho, D.H.K
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • BEPS Project (OECD)
  • documentation requirements
Label
Transfer pricing reporting : the way forward in China
Instantiates
Publication
Label
Transfer pricing reporting : the way forward in China
Publication

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