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Transfer Pricing in China - Concepts, Controls, Practices, and Audit Assessment (Hardcover, 1st ed. 2019)
Loot Price: R1,700
Discovery Miles 17 000
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Transfer Pricing in China - Concepts, Controls, Practices, and Audit Assessment (Hardcover, 1st ed. 2019)
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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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