When a company operating in China under foreign ownership sets out to comply with the prevailing regulations over transfer pricing, it is able to choose an appropriate pricing method from a range of five. All these methods are used to assist a company in China to identify the required arm’s length price for any traded asset imported from, and exported to, a related foreign company.
- Paisey, A. and Li, J. (2012) Transfer Pricing – a diagrammatic and case study introduction, with special reference to China. Florida: Brown Walker Press.Google Scholar