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Vol 24 No 11 Nov/Dec 2019

Book of the Month

Cover of Nowaks CCPR Commentary: U.N. International Covenant on Civil and Political Rights

Nowaks CCPR Commentary: U.N. International Covenant on Civil and Political Rights

Price: £240.00

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Transfer Pricing in China: Concepts, Controls, Practices, and Audit Assessment


ISBN13: 9789811376887
Published: July 2019
Publisher: Springer-Verlag
Country of Publication: Switzerland
Format: Hardback
Price: £54.99



This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

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.

Subjects:
Other Jurisdictions , China
Contents:
1. Contextual Considerations
2. The Concept of Transfer Pricing
3. Variable Terms and Conditions in Different Industries
4. Chinese Business Models
5. Transfer Pricing Methods
6. Company Preparation
7. Policy Development on Transfer Pricing
8. International Tax Risks and Chinese Enterprises
9. Using the Profit Split Method for Intangible Assets
10. Profit from Intangibles
11. An Issue for a High-Technology Company
12. Falling Transactions with Rising Fees
13. Tax Haven Victim
14. Exports on the Cheap
15. System Design for a Pharmaceutical Company
16. Expansion into Asia
17. A Company Converting to Realism
18. Footsteps to Fortune
19. Dates of Payment as an Asset
20. Obvious Methods May Not Apply
21. Clearly Exported Profits
22. The Intricacies of Transferring Service Assets
23. Supermarket Implants
24. Investigation of High Profit Company
25. Research and Development in Beijing
26. Outbound Service Fee Payment in Qingdao City
27. Value Chain Analysis Investigation in Shenyang City
28. A Linear Regression Approach for Adjusting Transfer Pricing
29. Resale Prices in Test of Transfer Pricing
30. Transfer Pricing Adjustments and Differential Products
31. Significant Payments of Royalties
32. Domestic Related Company Transactions
33. Royalty Fees Transferring Profits
34. Global Financial Crisis Only an Excuse
35. Direct View of Priorities
36. For the Future