Transfer Pricing in China : Concepts, Controls, Practices, and Audit Assessment
2019 ed.
Book Details
Format
Paperback / Softback
ISBN-10
9811376913
ISBN-13
9789811376917
Edition
2019 ed.
Publisher
Springer Verlag, Singapore
Imprint
Springer Verlag, Singapore
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Aug 14th, 2020
Print length
193 Pages
Product Classification:
EconomicsInternational businessCompany, commercial & competition lawCompany law
Ksh 9,900.00
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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 rare record of the order of priorities exercised by one hundred Chinese tax officers engaged in auditing company performance.
This book offers up to date insights into the exciting 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 of the main industries in China also considers their possible future uncertainties.
China has joined other authorities in actively legislating and organizing a regime to implement its arm''s length policy, as related in Part I of the book on concepts and controls. 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 rare record of the order of priorities exercised by one hundred Chinese tax officers engaged in auditing company performance. The book ends with a summary of the future trends, and activities that regulatory authorities are likely to undertake.
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