The Resource Transfer pricing in China : evolution and prospects
Transfer pricing in China : evolution and prospects
Resource Information
The item Transfer pricing in China : evolution and prospects represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Transfer pricing in China : evolution and prospects represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- To cope with the trend for foreign-funded enterprises to engineer losses from their activities in China's special economic zones and use transfer pricing as a mechanism to save taxes and to repatriate money overseas without declaring a dividend, China began to regulate transfer pricing issues. This article presents the framework of the Chinese transfer pricing rules, highlights the different methods in force in China and explains the advanced transfer pricing agreement mechanism
- Language
- eng
- Label
- Transfer pricing in China : evolution and prospects
- Title
- Transfer pricing in China : evolution and prospects
- Language
- eng
- Summary
- To cope with the trend for foreign-funded enterprises to engineer losses from their activities in China's special economic zones and use transfer pricing as a mechanism to save taxes and to repatriate money overseas without declaring a dividend, China began to regulate transfer pricing issues. This article presents the framework of the Chinese transfer pricing rules, highlights the different methods in force in China and explains the advanced transfer pricing agreement mechanism
- Citation source
- In: Tax planning international transfer pricing. - London. - Vol. 7 (2006),
- http://library.link/vocab/creatorName
- Lessambo, F.I
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- APA
- CUP method
- resale price method
- cost plus method
- comparable profits method
- profit split method
- TNMM
- Label
- Transfer pricing in China : evolution and prospects
- Label
- Transfer pricing in China : evolution and prospects
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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/portal/Transfer-pricing-in-China--evolution-and/-YrX9OFzOsU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Transfer-pricing-in-China--evolution-and/-YrX9OFzOsU/">Transfer pricing in China : evolution and prospects</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/Transfer-pricing-in-China--evolution-and/-YrX9OFzOsU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Transfer-pricing-in-China--evolution-and/-YrX9OFzOsU/">Transfer pricing in China : evolution and prospects</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
