The Resource Transfer pricing rules and practice in China - an overview

Transfer pricing rules and practice in China - an overview

Label
Transfer pricing rules and practice in China - an overview
Title
Transfer pricing rules and practice in China - an overview
Creator
Subject
Language
eng
Summary
Overview of Chinese transfer pricing rules, including legislative framework, the arm's length principle, definition of associated enterprises, covered transactions, filing and documentation requirements, methods for transfer of tangible property, determination of taxable income for intercompany loans, services and rents, transfers of intangible assets, transfer pricing audits, and resolving transfer pricing issues (double taxation relief, advance pricing agreement)
Citation source
In: Tax management international journal. - Arlington. - Vol. 36 (2007),
http://library.link/vocab/creatorName
  • Coronado, L
  • Chou, S
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
transfer pricing
Label
Transfer pricing rules and practice in China - an overview
Instantiates
Publication
Label
Transfer pricing rules and practice in China - an overview
Publication

Library Locations

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      52.3736660 4.9336932
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