Subjects:

China, International Law, Other Jurisdictions

Contents:

International tax environment and transfer pricing. Legislative developments in China. Key features of China's transfer pricing regulations and comparisons with those of its major trading partners. Enforcement of transfer pricing regulations in China. Tables. Extracts of relevant PRC regulations on transfer pricing.

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.