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Transfer pricing in China : concepts, controls, practices, and audit assessment.

Author: Jian Li; Alan Paisey
Publisher: Singapore : Palgrave Macmillan, [2019]
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
This book offers up to date insights into the 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  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version :
(OCoLC)1090189583
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Jian Li; Alan Paisey
ISBN: 9789811376894 9811376891
OCLC Number: 1103320283
Description: 1 online resource.
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.

Abstract:

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  Read more...

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