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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.
List 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.
About the author
Dezan Shira and Associates is a specialist foreign direct investment practice, providing legal, audit and tax services to multinational investing in China, Hong Kong, India and Vietnam. Established in 1992, we are a leading regional practice in Asia with sixteen offices in four jurisdictions, employing 170 legal, accounting and audit professionals. We have serviced over 1,700 international clients in establishing and maintaining their presence in Asia. We are members of The Leading Edge Alliance of global accountants and auditors. We also provide useful business information through our media and publishing house, Asia Briefing.
Summary
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.
Additional text
From the reviews of the second edition:
“The booklet Transfer Pricing in China starts with an introduction to the Chinese tax system, in particular regarding transfer pricing principles and regulations. … The booklet gives a complete overview about transfer pricing regulations in China and helpful tips regarding the communication vis-à-vis the tax authorities. Helpful are also the diagrams, forms and questions raised in order to approach the important aspects. We can recommend this small booklet as a first information for investors, that already started their business in China.” (Steuern-buecher.de, September, 2012)
Report
From the reviews of the second edition:
"The booklet Transfer Pricing in China starts with an introduction to the Chinese tax system, in particular regarding transfer pricing principles and regulations. ... The booklet gives a complete overview about transfer pricing regulations in China and helpful tips regarding the communication vis-à-vis the tax authorities. Helpful are also the diagrams, forms and questions raised in order to approach the important aspects. We can recommend this small booklet as a first information for investors, that already started their business in China." (Steuern-buecher.de, September, 2012)
