The Resource Transfer pricing, supply chain issues under China's unified law

Transfer pricing, supply chain issues under China's unified law

Label
Transfer pricing, supply chain issues under China's unified law
Title
Transfer pricing, supply chain issues under China's unified law
Creator
Subject
Language
eng
Summary
The authors examine transfer pricing provisions of China's Unified Corporate Income Tax Law and how the law will require that companies show that their supply chain structures have commercial substance, including disclosure requirements, preparation of basic documents, penalty provisions, thin capitalization, cost contribution arrangements, advance pricing agreements, and supply chain management. The "New Law", was enacted on 16 March 2007 and unifies the income tax treatment of domestic and foreign enterprises
Citation source
In: Tax management transfer pricing report. - Washington. - Vol. 15 (2007),
http://library.link/vocab/creatorName
Anderson, P.
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • cost contribution arrangement
Label
Transfer pricing, supply chain issues under China's unified law
Instantiates
Publication
Label
Transfer pricing, supply chain issues under China's unified law
Publication

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