Download or read book China Takes the Lead on Transfer Pricing Policy Combating BEPS Through a Value Chain Analysis written by S.B. Huibregtse and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors cite support for a "value chain analysis" in OECD draft and final base erosion and profit shifting (BEPS) guidance and describe how local Chinese tax authorities are applying the analysis under the recent documentation guidance in Bulletin 42.
Download or read book Transfer Pricing in China written by Jian Li and published by Springer. This book was released on 2019-05-30 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Value Chain Analysis After BEPS the Roadmap to Being in Control written by S.B. Huibregtse and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article considers value chain analysis which is now a mandatory part of the annual Transfer Pricing (TP) documentation exercise of MNEs. Value chain analysis can also serve as a pre-emptive tool to assess and mitigate (potential) risk areas. The authors explain how some tax authorities in China, Germany and South Africa are making a value chain analysis approach a part of their local TP documentation.
Download or read book Value Chain Analysis the BEPS Version of Transfer Pricing written by Marina Menezes and published by . This book was released on 2019-05-28 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines the holistic transfer pricing approach that a number of countries have been implementing into their laws following the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative. In this context, a value chain analysis (VCA) approach aligns business models, finance and tax positions and the governance of multinational enterprises (MNEs) with best practice under the OECD/G20 BEPS initiative.
Download or read book The Convergence and Divergence Between China s Implementation and OECD G20 BEPS Minimum Standards written by Diheng Xu and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In the post-BEPS era, China, as a non-OECD member country but a member of the G20, has a positive attitude towards the implementation of the OECD/G20 BEPS Action Plan, especially in the area of treaty abuse and dispute resolution. However, the implementation presents divergence with the OECD/G20 BEPS minimum standard of transfer pricing. China has embedded its own rationale on profit allocation derived from location specific advantages, including location savings and market premiums in the Chinese market, into its newly released rules. This article introduces convergence and divergence between China's implementation measures and the BEPS minimum standards. It focuses on the analysis of the divergence by analysing China's rationale of advocating the method on profit allocation, but also points out related problems. This article concludes by suggesting that China maintain its own claims and advocating for the OECD to take into account this divergence in order to achieve its goal of combating tax avoidance via global cooperation.
Download or read book International Tax as International Law written by Reuven S. Avi-Yonah and published by Cambridge University Press. This book was released on 2007-09-10 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains how the tax rules of the various countries in the world interact with one another to form an international tax regime: a set of principles embodied in both domestic legislation and treaties that significantly limits the ability of countries to choose any tax rules they please. The growth of this international tax regime is an important part of the phenomenon of globalization, and the book delves into how tax revenues are divided among different countries. It also explains how U.S. tax rules in particular apply to cross-border transactions and how they embody the norms of the international tax regime.
Download or read book GAARs a Key Element of Tax Systems in the Post BEPS Tax World written by Michael Lang and published by . This book was released on 2016 with total page 840 pages. Available in PDF, EPUB and Kindle. Book excerpt: General anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades. In a post-BEPS tax world, with national legislators introducing or tightening GAARs, and with the European Union and OECD suggesting implementation of such rules, the topic seems more important than ever. The aim of this book is to give tax policymakers, tax authorities, tax courts and tax practitioners an idea of the various understandings of and approaches towards tax avoidance in 39 countries.
Download or read book Guide to International Transfer Pricing written by Dr A. Michael Heimert and published by Kluwer Law International B.V.. This book was released on 2018-10-26 with total page 1290 pages. Available in PDF, EPUB and Kindle. Book excerpt: The pricing of goods, services, intangible property and financial instruments within a multi-divisional organization, particularly in regard to cross-border transactions, has emerged as one of the most contentious areas of international tax law. This is due in no small measure to the rise of transfer pricing regulations as governments seek to stem the flow of their tax revenue from their jurisdictions. This thoroughly practical work provides guidance on an array of critical transfer pricing issues. The guide’s relevance is further enhanced by the inclusion of country chapters covering domestic transfer pricing issues in a variety of key national jurisdictions.
Download or read book Transfer Pricing in China written by Chris Devonshire-Ellis and published by Springer Science & Business Media. This book was released on 2011-05-18 with total page 93 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation Interim Report 2018 Inclusive Framework on BEPS written by OECD and published by OECD Publishing. This book was released on 2018-03-16 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy.
Download or read book Addressing Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-02-12 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements Action 2 Inclusive Framework on BEPS written by OECD and published by OECD Publishing. This book was released on 2017-07-27 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report).
Download or read book Global Tax Governance written by Peter Dietsch and published by . This book was released on 2016-02-03 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: High-profile scandals and increasing public debt after the financial crisis have put international taxation high on the political agenda. This book offers a rare combination of empirical analysis with normative and institutional proposals for global tax governance.
Download or read book Tax Avoidance in Sub Saharan Africa s Mining Sector written by Ms. Giorgia Albertin and published by International Monetary Fund. This book was released on 2021-09-28 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA’s revenue mobilization efforts in three ways. First, it examines the importance of mining, the role of multinational enterprises (MNEs), and mining revenue outcomes in SSA. Second, it assesses the magnitude of profit shifting in mining drawing on new macro level research, supplemented by case studies to illustrate the lived experience of tax avoidance in SSA mining. Third, the paper identifies tax policy reforms that could boost revenue mobilization in SSA.
Download or read book United Nations Practical Manual on Transfer Pricing for Developing Countries 2017 written by United Nations and published by . This book was released on 2017 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Manual is a response to the need, often expressed by developing countries, for clearer guidance on the policy and administrative aspects of applying transfer pricing (profit shifting) analysis to some of the transactions of multinational enterprises (MNEs) in particular.
Download or read book Action Plan on Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-07-19 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
