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Transfer Pricing in China

Concepts, Controls, Practices, and Audit Assessment

Authors: Li, Jian, Paisey, Alan

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  • 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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eBook $59.99
price for USA in USD (gross)
  • ISBN 978-981-13-7689-4
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $74.99
price for USA in USD
  • ISBN 978-981-13-7688-7
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
About this book

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 trading practices of the commercial lives of both foreign companies in China and Chinese companies expanding to other countries. A review of the main industries in China also considers their possible future uncertainties. 
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. 

About the authors

Jian Li is a senior partner of Kunda China, a transfer pricing boutique consulting firm in China. As a well-known Chinese transfer pricing expert, he has provided transfer pricing design, documentation and dispute resolution services to multinationals for over fifteen years.
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.

Table of contents (36 chapters)

Table of contents (36 chapters)

Buy this book

eBook $59.99
price for USA in USD (gross)
  • ISBN 978-981-13-7689-4
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $74.99
price for USA in USD
  • ISBN 978-981-13-7688-7
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Transfer Pricing in China
Book Subtitle
Concepts, Controls, Practices, and Audit Assessment
Authors
Copyright
2019
Publisher
Palgrave Macmillan
Copyright Holder
The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd., part of Springer Nature
eBook ISBN
978-981-13-7689-4
DOI
10.1007/978-981-13-7689-4
Hardcover ISBN
978-981-13-7688-7
Edition Number
1
Number of Pages
XXI, 193
Number of Illustrations
47 b/w illustrations
Topics