portada Transfer Pricing in China: Concepts, Controls, Practices, and Audit Assessment (en Inglés)

Transfer Pricing in China: Concepts, Controls, Practices, and Audit Assessment (en Inglés)

Formato

Libro Físico

Autor

Jian Li

Alan Paisey

Editorial

Palgrave MacMillan

Idioma

Inglés

N° páginas

193

Encuadernación

Tapa Dura

Dimensiones

21x14.8x1.4 cm

Peso

0.41 kg.

ISBN13

9789811376887

Categorías

Negocios internacionales
Derecho de sociedades mercantiles

Transfer Pricing in China: Concepts, Controls, Practices, and Audit Assessment (en Inglés)

Jian Li (Autor) · Alan Paisey (Autor) · Palgrave MacMillan · Tapa Dura

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Reseña del libro "Transfer Pricing in China: Concepts, Controls, Practices, and Audit Assessment (en Inglés)"

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.