Overview
- Addresses contemporary transfer pricing in China
- Elaborates on the concept of transfer pricing, and the methods used for testing compliance requirements of the regulations
- Presents variable terms and conditions for different industries which exist in China
- Provides research into factors which draw the attention of authorities to a company’s transfer pricing policy
Access this book
Tax calculation will be finalised at checkout
Other ways to access
Table of contents (36 chapters)
-
Front Matter
-
Concepts and Controls
-
Front Matter
-
-
Practices
-
Front Matter
-
Keywords
- Chinese companies investing abroad
- Chinese agency companies
- Shortcomings in annual documentation by Chinese authorities
- Future trends in transfer pricing in China
- Improving a company’s transfer pricing documentation
- Concept of transfer pricing
- Disadvantages of large industries in China
- Advantages of large industries in China
- Unacceptable tax practices in China
About this book
China has joined other authorities in actively legislating and organizing a regime to implement its arm’s length policy, as related in Part I of the book on concepts and controls. This is then followed by Part 2 which is devoted to a collection of cases showing the breadth and variability of companies actively seeking to maximise their profits, while Part 3 of the book gives a rare record of the order of priorities exercised by one hundred Chinese tax officers engaged in auditing company performance. The book ends with a summary of the future trends, and activities that regulatory authorities are likely to undertake.
Authors and Affiliations
About the authors
Alan Paisey was formerly head of administrative studies at Bulmershe College, University of Reading, UK. In addition to writing non-fiction books, including three on Transfer Pricing with Jian Li, Educational Management, Military History and Biographies, he has now published three novels, A Bond to Serve, A Rum Affair, and Lyndsey.
Bibliographic Information
Book Title: Transfer Pricing in China
Book Subtitle: Concepts, Controls, Practices, and Audit Assessment
Authors: Jian Li, Alan Paisey
DOI: https://doi.org/10.1007/978-981-13-7689-4
Publisher: Palgrave Macmillan Singapore
eBook Packages: Business and Management, Business and Management (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd., part of Springer Nature 2019
Hardcover ISBN: 978-981-13-7688-7Published: 17 June 2019
Softcover ISBN: 978-981-13-7691-7Published: 14 August 2020
eBook ISBN: 978-981-13-7689-4Published: 30 May 2019
Edition Number: 1
Number of Pages: XXI, 193
Number of Illustrations: 47 b/w illustrations
Topics: Business Law, Common Company Law, Asian Business, Asian Economics