Transfer Pricing Audits In China

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Transfer Pricing Audits In China

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Author : J. Li
language : en
Publisher: Springer
Release Date : 2007-01-10

Transfer Pricing Audits In China written by J. Li and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-10 with Business & Economics categories.

This book focuses on the practice of transfer pricing audits which the Chinese government operates in the case of the vast number of foreign enterprises operating in the Chinese economy. It includes the testimony of Chinese officials about their work, material that given the secrecy of Chinese business and culture, is difficult to come by.

Transfer Pricing In China

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Author : Jian Li
language : en
Publisher: Springer
Release Date : 2019-05-30

Transfer Pricing In China written by Jian Li and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-30 with Business & Economics categories.

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.

Transfer Pricing In China

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Author : Chris Devonshire-Ellis
language : en
Publisher: Springer Science & Business Media
Release Date : 2011-05-18

Transfer Pricing In China written by Chris Devonshire-Ellis and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-05-18 with Business & Economics categories.

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 aspects of transfer pricing from a practical perspective, from designing and implementing a transfer pricing system, to managing China compliance and preparing for an audit.

Resolving Transfer Pricing Disputes

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Author : Eduardo Baistrocchi
language : en
Publisher: Cambridge University Press
Release Date : 2012-12-06

Resolving Transfer Pricing Disputes written by Eduardo Baistrocchi and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Law categories.

Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents.

International Transfer Pricing In Asia Pacific

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Author : J. Li
language : en
Publisher: Springer
Release Date : 2005-09-08

International Transfer Pricing In Asia Pacific written by J. Li and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-09-08 with Business & Economics categories.

In the management of business activity by companies operating in more than one country, the complex array of issues and practices that characterize their movements of assets between constituent company units centres around what has become known as international transfer payments. This book, based on extensive research, explains the nature of the subject, presents the latest data on the practice of transfer payments in three Asia Pacific countries; the regulations, attitudes and conditions which form the context in which they take place; and the events which are most likely to precipitate the intervention of the authorities and lead to investigation and audit.

Transfer Pricing Developments Around The World 2018

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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2018-08-21

Transfer Pricing Developments Around The World 2018 written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-08-21 with Law categories.

Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policy with far-reaching impact on countries’ legislations, administrative guidelines, and jurisprudence. This book presents an in-depth, issue-by-issue analysis of the current state of developments along with suggestions for future solutions to the problems raised. Emerging from the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book offers seven topic-based papers prepared by international experts on transfer pricing. Greatly helping to define where the line should be drawn to distinguish genuine transfer pricing issues from other anti-avoidance measures, this book encompasses the following topics: • global transfer pricing developments; • transfer pricing developments in the European Union; • transfer pricing developments in the United States; • transfer pricing developments in developing countries and emerging economies; • recent developments on transfer pricing documentation and country-by-country reporting; • recent developments on comparability analysis in transfer pricing; and • recent developments on the profit split method. The intense work of international organizations such as the OECD, UN, EU, World Customs Organization, World Bank, International Monetary Fund, and other international organizations is thoroughly analyzed in this book. The detailed analysis will be of immeasurable value to the various players including international organizations, the business community and advisory firms, corporate CEOs and CFOs, and government officials as well as to tax lawyers, in-house counsel, and interested academics in facilitating an efficient dialogue and coordinated approach to transfer pricing in the future.

Transfer Pricing And Dispute Resolution

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Author : Anuschka Bakker
language : en
Publisher: IBFD
Release Date : 2011

Transfer Pricing And Dispute Resolution written by Anuschka Bakker and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Dispute resolution (Law). categories.

This book addresses the complexity, valuation and administrative nuances, and cultural impacts of resolving this significant cross-border issue when tax disputes arise. In recent years, transfer pricing has become in financial terms the most important tax issue faced by multinational companies and tax authorities worldwide. In times of economic downturn, as experienced in recent years, when tax authorities are challenged for revenue, the handling of these issues requires great care, skill, creativity and a true awareness of the ramifications confronting each tax jurisdiction. This book sets out in detail not only the general laws in each tax jurisdiction impacted by the multinational companies' transfer pricing practices, but also the ancillary concerns of how the issue is interpreted locally as well as related to the OECD Guidelines; the varied approaches to administrative resolution of these issues, including specific alternative dispute resolution mechanisms and the effective uses of advance pricing agreements; correlative adjustment procedures in the event of transfer pricing adjustments; cross-border exchange of information concerns; and how to proceed to litigation if all else fails administratively. It is here that the book delves into the specific procedures for litigation in each country which must be evaluated as part of the overall strategy for controversy resolution. Unfortunately, today litigation is on the rise in numerous jurisdictions and the presumption of an administrative resolution is no longer correct. An additional feature of this book is how practical anecdotes are intertwined into the analysis to give the reader a sense of pragmatism for these issues. To this point, there are the various case studies which highlight the technicalities of the local rules, customs, and practices.

International Transfer Pricing In China

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Author : Koon Hung Chan
language : en
Publisher: Sweet & Maxwell
Release Date : 1998

International Transfer Pricing In China written by Koon Hung Chan and has been published by Sweet & Maxwell this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Business & Economics categories.

In a multinational setting, knowledge of transfer pricing is essential to determine charges between segments of a business and to maximise global after-tax profits. This specialist book, extensively researched by the authors, provides comprehensive coverage of transfer pricing in China,including the provision of technical and management services, transfer of proprietary technology and inter-affiliate financing.

Global Transfer Pricing Solutions

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Author : Judy S. Kuan
language : en
Publisher: WorldTrade Executive, Inc.
Release Date : 2004-11

Global Transfer Pricing Solutions written by Judy S. Kuan and has been published by WorldTrade Executive, Inc. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-11 with Business & Economics categories.

GLOBAL TRANSFER PRICING SOLUTIONS: 2004 covers the major transfer pricing regimes around the world with in-depth discussion and analysis of such topics as proactive transfer pricing management of post-merger integrations, e-commerce and intellectual property. This report was prepared by members of major law and accounting firms and senior international transfer pricing professionals at the largest multinationals. It covers a wide range of tools and techniques relevant to transfer pricing in Asia, Europe, Latin America, and North America.

Development Of Accounting And Auditing Systems In China

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Author : Xu-Dong Ji
language : en
Publisher: Routledge
Release Date : 2017-10-05

Development Of Accounting And Auditing Systems In China written by Xu-Dong Ji and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-05 with Business & Economics categories.

This title was first published in 2001: In 1979, China opened the door to the West and implemented a series of economic reforms that led the accounting system to depart from the Soviet model. This book investigates the development of Chinese accounting in a broad social, economic and cultural environment and analyzes the environmental influences on the development of accounting in China. Including the latest accounting systems, which have to date received little scholarly attention, this cutting-edge analysis makes a worthy addition to a growing area of research.