The Resource Unified Enterprise Income Tax Law and its impact on transfer pricing

Unified Enterprise Income Tax Law and its impact on transfer pricing

Label
Unified Enterprise Income Tax Law and its impact on transfer pricing
Title
Unified Enterprise Income Tax Law and its impact on transfer pricing
Creator
Subject
Language
eng
Summary
The recently enacted Unified Enterprise Income Tax Law governs the income tax treatment of domestic and foreign invested enterprises; strengthens transfer pricing administration; and devotes an entire chapter to anti-avoidance and transfer pricing. It permits cost sharing agreements with regard to shared services and the development of intangible property, and introduces general anti-avoidance, thin capitalization and controlled foreign corporation rules. This article analyses these changes and their potential impact on tax planning in China
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 14 (2007),
http://library.link/vocab/creatorName
  • Coronado, L
  • Chou, S
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • corporate income tax
  • documentation requirements
  • cost sharing arrangement
  • GAAR
Label
Unified Enterprise Income Tax Law and its impact on transfer pricing
Instantiates
Publication
Label
Unified Enterprise Income Tax Law and its impact on transfer pricing
Publication

Library Locations

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