Transfer pricing, supply chain issues under China's unified law
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The work Transfer pricing, supply chain issues under China's unified law 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.
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Transfer pricing, supply chain issues under China's unified law
Resource Information
The work Transfer pricing, supply chain issues under China's unified law 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
- Transfer pricing, supply chain issues under China's unified law
- 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),
- Geographic coverage
- Asia
- Language note
- English
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<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/qNFAurcxjSc/" 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/qNFAurcxjSc/">Transfer pricing, supply chain issues under China's unified law</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>