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6.Transfer Pricing Analysis of Intercompany Services
6.1 Introduction
6.2 Transfer pricing analysis of intra-group services
6.3 China’s position on intercompany services
6.4 SAT Announcement No. 16
6.5 Concluding remarks
7.
Transfer Pricing for Intangibles
7.1 What is an intangible asset?
7.2 Intercompany royalties
7.3 Contract R&D arrangements
7.4 Cost sharing agreements
7.5 Concluding remarks
8.Intercompany Financing
8.1 Introduction
8.2 Alternative approach: the arm’s length debt test
8.3 .Recent developments on thin capitalization and intercompany financing
8.4 Growth of China as a treasury hub
9.Transfer Pricing Audits and Enforcement in
China
9.1 Overview
9.2 Audit target
9.3 Transfer Pricing Audit Process
9.4.Using the expert panel to resolve transfer pricing audits
9.5 Penalties and interest
9.6 Mutual Agreement Procedures
9.7 Audit trends
9.8 Tips for managing a transfer price audit