Domestic transfer pricing for tax purposes in Mainland China

Kenny LIN; Shanshan SHI

Domestic transfer pricing for tax purposes in Mainland China

Department of Accountancy

Research output: Other Publications › Other Article › Communication

Abstract

Transfer pricing – the pricing of crossborder transactions between related parties – has become such a hot topic globally. In Mainland China, similar to other G20 countries, the aim is to find solutions to prevent companies from base erosion and profit shifting (BEPS) for tax purposes. Transfer pricing itself is not a problem – it is the potential for transfer pricing manipulation that the government fears and wants to prevent through regulation.

Original language	English
Pages	43
Number of pages	1
Volume	15
No.	10
Specialist publication	A Plus : Driving Business Success
Publication status	Published - Oct 2019

Access to Document

http://app1.hkicpa.org.hk/APLUS/2019/10/pdf/43_large%20source2.pdfLicence: Unspecified

Cite this

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title = "Domestic transfer pricing for tax purposes in Mainland China",

abstract = "Transfer pricing – the pricing of crossborder transactions between related parties – has become such a hot topic globally. In Mainland China, similar to other G20 countries, the aim is to find solutions to prevent companies from base erosion and profit shifting (BEPS) for tax purposes. Transfer pricing itself is not a problem – it is the potential for transfer pricing manipulation that the government fears and wants to prevent through regulation.",

author = "Kenny LIN and Shanshan SHI",

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