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 aspe...

Table of Contents:

• 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.