Description
This Guide is a detailed overview of all aspects of transfer pricing in China. Produced in association with Transfer Pricing Associates, a specialist global transfer pricing firm, this is an essential work for any businessman trading with or conducting business in China. The book deals with all aspects of transfer pricing from a practical perspective, from designing and implementing a transfer pricing system, to managing China compliance and preparing for an audit.
Table of Contents
Designing and Implementing a Transfer Pricing System.- Identifying the Relevant Business Context.- Transfer Pricing Disclosures and Documentation.- Tax Return Disclosures.- Managing China Compliance.- Preparing Documentation.- Transfer Pricing Risk Management.- Transfer Pricing Audits and Enforcement.- Income Adjustments.- Penalties and Interest.- Managing an Audit.- Advance Pricing Arrangements .- Cost Sharing Agreements.- Thin Capitalization.
