Download or read book Transfer Pricing Audits in China written by J. Li and published by Springer. This book was released on 2007-01-10 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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 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 Transfer Pricing written by Alan Paisey and published by Universal-Publishers. This book was released on 2012 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers an introduction to transfer pricing with particular reference to China, for those who are looking for an overview that can be rapidly comprehended and who value diagrammatic images as a vehicle for learning. The subject is of importance both for Chinese and foreign personnel engaged in foreign company activity in China and for those who are similarly engaged in Chinese-owned companies already operating abroad, or which are to be extended to foreign locations.
Download or read book International Transfer Pricing in Asia Pacific written by J. Li and published by Springer. This book was released on 2005-09-08 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Chinese Tax Officials Auditing U S Multinationals in 2018 written by G.R. DeSouza and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In the arena of tax audits, China's focus is now on U.S. multinationals; whereas in the past it was the Japanese companies that were being investigated. The author discusses the unprecedented audit exposure, political landscape, 2017 Transfer Pricing Regulations, reorganization of transfer pricing in the State Administration of Taxation (SAT) and provinces, rapid increase in anti-avoidance revenues, use of big data, provincial audit targeting initiative, SAT targeting of market-access companies, special scrutiny on Singapore, SAT perspective on EU Apple case, capitalizing on information exchange, and the SAT's head of international taxation's views on World Economic Governance System (WEGS). The author concludes that there is no doubt that new Chinese regulations, an expanded transfer pricing team and the advent of country-by-country reporting is going to create a perfect storm in 2018 that can result in adjustments in the $100 million plus range. Multinationals who are heavily dependent on the China market, and those using tax havens or Singapore principals, should move proactively so as to pre-empt the audit or at least be prepared to deal with it more effectively.
Download or read book International Transfer Pricing in China written by Koon Hung Chan and published by Sweet & Maxwell. This book was released on 1998 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Managing Transfer Pricing Risks by Multinational Companies in China written by A. Zhao and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In the past year, the Chinese tax authorities have issued three new circulars to outline their position and approach in dealing with transfer pricing issues. This article seeks to identify the specific areas that are likely to draw heightened attention from the Chinese tax authorities from now on and provides recommendations on how to prepare for the new audit environment.
Download or read book Bulletin 6 China Completes the Revamping of Its Transfer Pricing Regime written by S. Yuan and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors consider the key directives recently introduced under China's new transfer pricing rules and their implications for multinational's transfer pricing planning and audit defence. Potential strategies are also suggested for multinationals to safeguard their tax interests in China.
Download or read book Transfer Pricing in China written by Steven Carey and published by . This book was released on 2009 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Comparative Empirical Study of International Transfer Pricing Practices and Audits in New Zealand Australia and China written by Jian Li and published by . This book was released on 2005 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Administration Reform in China written by John Brondolo and published by International Monetary Fund. This book was released on 2016-03-17 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Download or read book Dealing Effectively with the Challenges of Transfer Pricing written by OECD and published by OECD Publishing. This book was released on 2012-01-18 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report addresses the practical administration of transfer pricing programmes by tax administrations.
Download or read book Annual Review China and Hong Kong written by J. Yuan and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual review looks at transfer pricing issues in China and Hong Kong in 2013. The State Administration of Taxation (SAT) is expected to aggressively enforce the existing rules. This article looks into (1) SAT's core position and focus areas, (II) international influence, (III) developing the services regulations, (IV) audit trends, (V) advance pricing agreement (APA) status update, (VI) documentation and (VII) Hong Kong IRD documentation and queries.
Download or read book Transfer Pricing and Dispute Resolution written by Anuschka Bakker and published by IBFD. This book was released on 2011 with total page 807 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Global Transfer Pricing Solutions written by Judy S. Kuan and published by WorldTrade Executive, Inc.. This book was released on 2004-11 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Fundamentals of International Transfer Pricing in Law and Economics written by Wolfgang Schön and published by Springer Science & Business Media. This book was released on 2012-02-15 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.
