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International transfer pricing is one of the most controversial and least understood taxation issues faced by multinational corporations.
The second edition of the well-received International Transfer Pricing in China provides a detailed analysis of China's business environment relating to transfer pricing, its legal framework and the way it compares with its major trading partners. The new edition also deals with the Closer Economic Partnership Arrangement (CEPA) with Hong Kong and the implementation of transfer pricing regulations since China's accession to the World Trade Organization.
Contents
¦ International Transfer Pricing in China - Impact and Significance
¦ Trade and Investment Environment in China
¦ Business Environment and International Transfer Pricing Decisions
¦ Legal Framework of Transfer Pricing in China
¦ Transfer Pricing Audits and Investigations
¦ Summary and Implications |