LEADER 05273nam 22005535 450 001 9910350209703321 005 20240308225539.0 010 $a981-13-7689-1 024 7 $a10.1007/978-981-13-7689-4 035 $a(CKB)4100000008525944 035 $a(DE-He213)978-981-13-7689-4 035 $a(MiAaPQ)EBC5781535 035 $a(PPN)236520911 035 $a(EXLCZ)994100000008525944 100 $a20190530d2019 u| 0 101 0 $aeng 135 $aurnn#008mamaa 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTransfer Pricing in China $eConcepts, Controls, Practices, and Audit Assessment /$fby Jian Li, Alan Paisey 205 $a1st ed. 2019. 210 1$aSingapore :$cSpringer Singapore :$cImprint: Palgrave Macmillan,$d2019. 215 $a1 online resource (XXI, 193 p. 47 illus.) 311 0 $a981-13-7688-3 327 $a1. Contextual Considerations -- 2. The Concept of Transfer Pricing -- 3. Variable Terms and Conditions in Different Industries -- 4. Chinese Business Models -- 5. Transfer Pricing Methods -- 6. Company Preparation -- 7. Policy Development on Transfer Pricing -- 8. International Tax Risks and Chinese Enterprises -- 9. Using the Profit Split Method for Intangible Assets -- 10. Profit from Intangibles -- 11. An Issue for a High-Technology Company -- 12. Falling Transactions with Rising Fees -- 13. Tax Haven Victim -- 14. Exports on the Cheap -- 15. System Design for a Pharmaceutical Company -- 16. Expansion into Asia -- 17. A Company Converting to Realism -- 18. Footsteps to Fortune -- 19. Dates of Payment as an Asset -- 20. Obvious Methods May Not Apply -- 21. Clearly Exported Profits -- 22. The Intricacies of Transferring Service Assets -- 23. Supermarket Implants -- 24. Investigation of High Profit Company -- 25. Research and Development in Beijing -- 26. Outbound Service Fee Payment in Qingdao City -- 27. Value Chain Analysis Investigation in Shenyang City -- 28. A Linear Regression Approach for Adjusting Transfer Pricing -- 29. Resale Prices in Test of Transfer Pricing -- 30. Transfer Pricing Adjustments and Differential Products -- 31. Significant Payments of Royalties -- 32. Domestic Related Company Transactions -- 33. Royalty Fees Transferring Profits -- 34. Global Financial Crisis Only an Excuse -- 35. Direct View of Priorities -- 36. For the Future. 330 $aThis 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. Jian Li is a senior partner of Kunda China, a transfer pricing boutique consulting firm in China. As a well-known Chinese transfer pricing expert, he has provided transfer pricing design, documentation and dispute resolution services to multinationals for over fifteen years. Alan Paisey was formerly head of administrative studies at Bulmershe College, University of Reading, UK. In addition to writing non-fiction books, including three on Transfer Pricing with Jian Li, Educational Management, Military History and Biographies, he has now published three novels, A Bond to Serve, A Rum Affair, and Lyndsey. 606 $aCommercial law 606 $aCorporation law 606 $aInternational business enterprises 606 $aBusiness Law$3https://scigraph.springernature.com/ontologies/product-market-codes/529000 606 $aCommon Company Law$3https://scigraph.springernature.com/ontologies/product-market-codes/R12080 606 $aAsian Business$3https://scigraph.springernature.com/ontologies/product-market-codes/525020 606 $aAsian Economics$3https://scigraph.springernature.com/ontologies/product-market-codes/W45010 607 $aAsia$xEconomic conditions 615 0$aCommercial law. 615 0$aCorporation law. 615 0$aInternational business enterprises. 615 14$aBusiness Law. 615 24$aCommon Company Law. 615 24$aAsian Business. 615 24$aAsian Economics. 676 $a346.07 700 $aLi$b Jian$4aut$4http://id.loc.gov/vocabulary/relators/aut$0846202 702 $aPaisey$b Alan$4aut$4http://id.loc.gov/vocabulary/relators/aut 906 $aBOOK 912 $a9910350209703321 996 $aTransfer Pricing in China$92213975 997 $aUNINA