Transfer Pricing in China Concepts, Controls, Practices, and Audit Assessment /

• Κύριοι συγγραφείς: Li, Jian (Συγγραφέας, http://id.loc.gov/vocabulary/relators/aut), Paisey, Alan (http://id.loc.gov/vocabulary/relators/aut)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Singapore : Springer Singapore : Imprint: Palgrave Macmillan, 2019.
• Έκδοση: 1st ed. 2019.
• Θέματα: Commercial law.; Corporation law.; International business enterprises.; Asia-Economic conditions.; Business Law.; Common Company Law.; Asian Business.; Asian Economics.

This book offers up to date insights into the exciting world of China's extensive economic activity through the pervasive and often secretive practice of transfer pricing. It begins with an explanation of transfer pricing itself and goes on to explore how intricately it can infiltrate the tradi...

Πίνακας περιεχομένων:

• 1. Contextual Considerations
• 2. The Concept of Transfer Pricing
• 3. Variable Terms and Conditions in Different Industries
• 4. Chinese Business Models
• 5. Transfer Pricing Methods
• 6. Company Preparation
• 7. Policy Development on Transfer Pricing
• 8. International Tax Risks and Chinese Enterprises
• 9. Using the Profit Split Method for Intangible Assets
• 10. Profit from Intangibles
• 11. An Issue for a High-Technology Company
• 12. Falling Transactions with Rising Fees
• 13. Tax Haven Victim
• 14. Exports on the Cheap
• 15. System Design for a Pharmaceutical Company
• 16. Expansion into Asia
• 17. A Company Converting to Realism
• 18. Footsteps to Fortune
• 19. Dates of Payment as an Asset
• 20. Obvious Methods May Not Apply
• 21. Clearly Exported Profits
• 22. The Intricacies of Transferring Service Assets
• 23. Supermarket Implants
• 24. Investigation of High Profit Company
• 25. Research and Development in Beijing
• 26. Outbound Service Fee Payment in Qingdao City
• 27. Value Chain Analysis Investigation in Shenyang City
• 28. A Linear Regression Approach for Adjusting Transfer Pricing
• 29. Resale Prices in Test of Transfer Pricing
• 30. Transfer Pricing Adjustments and Differential Products
• 31. Significant Payments of Royalties
• 32. Domestic Related Company Transactions
• 33. Royalty Fees Transferring Profits
• 34. Global Financial Crisis Only an Excuse
• 35. Direct View of Priorities
• 36. For the Future.