Transfer Pricing in China

1. Front Matter

   Pages i-vii

   PDF

2. An Introduction to Transfer Pricing in China

   • Chris Devonshire-Ellis, Andy Scott, Sam Woollard

   Pages 1-6

3. Designing and Implementing a Transfer Pricing System

   • Chris Devonshire-Ellis, Andy Scott, Sam Woollard

   Pages 7-23

4. Transfer Pricing Disclosures and Documentation

   • Chris Devonshire-Ellis, Andy Scott, Sam Woollard

   Pages 25-34

5. Transfer Pricing Risk Management

   • Chris Devonshire-Ellis, Andy Scott, Sam Woollard

   Pages 35-38

6. Transfer Pricing Audits and Enforcement

   • Chris Devonshire-Ellis, Andy Scott, Sam Woollard

   Pages 39-47

7. Other Transfer Pricing Topics

   • Chris Devonshire-Ellis, Andy Scott, Sam Woollard

   Pages 49-60

8. Back Matter

   Pages 61-85

   PDF

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.

• Designing and Implementing
• Penalties and Interest
• Tax Return Disclosures
• Transfer Pricing Risk Management
• Transfer Pricing System

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)

• Asia Briefing Ltd., Dezan Shira & Associates, Tsim Sha Tsui, Kowloon, Hong Kong/PR China

  Chris Devonshire-Ellis, Andy Scott, Sam Woollard

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.

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