International transfer pricing in China

Koon Hung CHAN, Lynne CHOW

Research output: Scholarly Books | Reports | Literary WorksBook (Author)Researchpeer-review

Abstract

This book International Transfer Pricing in China explains the nature and significance of international transfer in China based on recently published statistics. It analyses the business environment in China as it relates to international transfer pricing including investment alternatives, foreign exchange controls and taxation in China. It sets out the key features of China’s transfer pricing regulations and compares them with those implemented by China’s major trading partners, including Hong Kong, USA, UK, Germany, Japan, Taiwan, and Singapore. It provides five cases of tax audits undertaken by the Chinese tax authorities on international transfer pricing. It presents three case studies based on the results of an interview survey of foreign in investment enterprises in China and their international transfer pricing policies. Its appendix explains the fundamental concepts of international transfer pricing,
Original languageEnglish
PublisherSweet and Maxmell Asia
ISBN (Print)9626611162
Publication statusPublished - 1998
Externally publishedYes

Fingerprint

International transfers
China
Transfer pricing
Tax
Germany
Foreign exchange
Japan
Authority
Taxation
Hong Kong
Statistics
Taiwan
Business environment
Singapore
Pricing policy
Audit
Alternative investments

Cite this

CHAN, K. H., & CHOW, L. (1998). International transfer pricing in China. Sweet and Maxmell Asia.
CHAN, Koon Hung ; CHOW, Lynne. / International transfer pricing in China. Sweet and Maxmell Asia, 1998.
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CHAN, KH & CHOW, L 1998, International transfer pricing in China. Sweet and Maxmell Asia.

International transfer pricing in China. / CHAN, Koon Hung; CHOW, Lynne.

Sweet and Maxmell Asia, 1998.

Research output: Scholarly Books | Reports | Literary WorksBook (Author)Researchpeer-review

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AB - This book International Transfer Pricing in China explains the nature and significance of international transfer in China based on recently published statistics. It analyses the business environment in China as it relates to international transfer pricing including investment alternatives, foreign exchange controls and taxation in China. It sets out the key features of China’s transfer pricing regulations and compares them with those implemented by China’s major trading partners, including Hong Kong, USA, UK, Germany, Japan, Taiwan, and Singapore. It provides five cases of tax audits undertaken by the Chinese tax authorities on international transfer pricing. It presents three case studies based on the results of an interview survey of foreign in investment enterprises in China and their international transfer pricing policies. Its appendix explains the fundamental concepts of international transfer pricing,

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CHAN KH, CHOW L. International transfer pricing in China. Sweet and Maxmell Asia, 1998.