International transfer pricing in China

Koon Hung CHAN, Lynne CHOW

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

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

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