Made in China, sold by Hong Kong : processing trade and transfer pricing
Resource Information
The work Made in China, sold by Hong Kong : processing trade and transfer pricing represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Made in China, sold by Hong Kong : processing trade and transfer pricing
Resource Information
The work Made in China, sold by Hong Kong : processing trade and transfer pricing represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Made in China, sold by Hong Kong : processing trade and transfer pricing
- Language
- eng
- Summary
- This article discusses the role of processing trade in China with a focus on the transfer pricing issues from the toll manufacturing structure. The analysis includes: (1) description of the Canada Revenue Agency (CRA) approach to toll manufacturing; (2) discussion on development of electronic manufacturing services (EMS) entities in China; (3) discussion of a transfer pricing challenge from the Tax Bureau of Shenzhen; (4) a case study regarding business restructurings in Australia; (5) a recently released European Commission analysis of certain transfer pricing policies for Starbucks as an illustration of the model; (6) a few observations about how these transfer pricing issues might impact the recorded exports and imports in China and Hong Kong
- Citation source
- In: Journal of international taxation. - New York. - Vol. 28 (2017), no. 10 ; p. 32-45
- Geographic coverage
-
- Asia
- European Union
- Language note
- English
Context
Context of Made in China, sold by Hong Kong : processing trade and transfer pricingWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/J3s4QgxxcaA/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/J3s4QgxxcaA/">Made in China, sold by Hong Kong : processing trade and transfer pricing</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Made in China, sold by Hong Kong : processing trade and transfer pricing
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/J3s4QgxxcaA/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/J3s4QgxxcaA/">Made in China, sold by Hong Kong : processing trade and transfer pricing</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
