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.
This guide covers the following topics:
- Designing and Implementing a Transfer Pricing System
- Identifying the Relevant Business Context
- Transfer Pricing Disclosures and Documentation
- Tax Return Disclosures
- Managing China Compliance
- Preparing Documentation
- Transfer Pricing Risk Management
- Transfer Pricing Audits and Enforcement
- Income Adjustments
- Penalties and Interest
- Managing an Audit
- Advance Pricing Arrangements
- Cost Sharing Agreements
- Thin Capitalization
ISBN: 978-988-18370-6-6
Number of Pages: 92
