Unified Enterprise Income Tax Law and its impact on transfer pricing
Resource Information
The work Unified Enterprise Income Tax Law and its impact on 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
Unified Enterprise Income Tax Law and its impact on transfer pricing
Resource Information
The work Unified Enterprise Income Tax Law and its impact on 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
- Unified Enterprise Income Tax Law and its impact on transfer pricing
- 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),
- Geographic coverage
- Asia
- Language note
- English
Context
Context of Unified Enterprise Income Tax Law and its impact on 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/VIWSYjdGDZE/" 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/VIWSYjdGDZE/">Unified Enterprise Income Tax Law and its impact on 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 Unified Enterprise Income Tax Law and its impact on 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/VIWSYjdGDZE/" 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/VIWSYjdGDZE/">Unified Enterprise Income Tax Law and its impact on 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>
