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1.What is Transfer Pricing?
1.1 Transfer pricing at a glance
1.2 Arm’s length principle
1.3.Transactions entered into by multinational corporations
1.4 The increasing prominence of transfer pricing
2.Understanding Taxation in China
2.1 China’s tax system
2.2 Tax collection and enforcement
2.3 Need for Transfer Pricing in China
2.4 Transfer pricing regulatory timeline
3.Overview of Transfer Pricing Methods
3.1 Comparability factors
3.2 Transfer pricing methods
3.3 Selection and application of transfer pricing method
4. Transfer Pricing Compliance
4.1 Tax Return Compliance
4.2 Transfer pricing documentation compliance
.4.3 Penalties and fines arising from transfer pricing non-compliance
5. Preparing Transfer Pricing Documentation
5.1 Introduction
5.2 Group and Company Overview
5.3 Industry analysis
5.4 Functional analysis
5.5 Transfer pricing design and policy
5.6 Economic Analysis
5.7 Chinese Transfer Pricing Documentation requirements
5.8 Tips for preparing documentation
Contents