Transfer Pricing in China

• Corporate Author: SpringerLink (Online service)
• Other Authors: Devonshire-Ellis, Chris (Editor), Scott, Andy (Editor), Woollard, Sam (Editor)
• Format: Electronic eBook
• Language: English
• Published: Berlin, Heidelberg : Springer Berlin Heidelberg, 2011.
• Series: China Briefing, The Practical Application of China Business
• Subjects: Business.; Entrepreneurship.; Globalization.; Markets.; Business and Management.; Emerging Markets/Globalization.

 This Guide is a detailed overview of all aspects of transfer pricing in China. Produced in association with Transfer Pricing Associates, a specialist global transfer pricing firm, this is an essential work for any businessman trading with or conducting business in China. The book deals with all aspects of transfer pricing from a practical perspective, from designing and implementing a transfer pricing system, to managing China compliance and preparing for an audit. 

 Designing and Implementing a Transfer Pricing System -- Identifying the Relevant Business Context -- Transfer Pricing Disclosures and Documentation -- Tax Return Disclosures -- Managing China Compliance -- Preparing Documentation -- Transfer Pricing Risk Management -- Transfer Pricing Audits and Enforcement -- Income Adjustments -- Penalties and Interest -- Managing an Audit -- Advance Pricing Arrangements -- Cost Sharing Agreements -- Thin Capitalization.