Authors:
- 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
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Table of contents (36 chapters)
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Front Matter
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Concepts and Controls
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Front Matter
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Practices
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Front Matter
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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.
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
Authors and Affiliations
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Kunda Tax Consulting (Shanghai) Limited, Shanghai, China
Jian Li
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Christchurch, New Zealand
Alan Paisey
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