Transfer pricing in China
- Bulletin for International Taxation, 2000 (Volume 54), No 11
- 01 Nov 2000
Provides an overview of the Chinese enterprise income tax system and the possible reasons why foreign-investment enterprises engage in transfer pricing transactions. Discusses the application of the arm's length principle in China, the meaning of "associated enterprises", the methods of establishing arm's length prices, transactions between associated enterprises, the administration and compliance issues related to transfer pricing, tax treaties, and advance pricing agreements.