China - Business Restructurings: A Case Analysis and Regulations Applicable to Business Restructurings
- J. (Jingyi) Wang
- International Transfer Pricing Journal, 2013 (Volume 20), No 5
- 22 August 2013
The author analyses known details of a recent transfer pricing case involving an adjustment imposed with regard to a business restructuring. Current OECD guidance and Chinese regulations are also considered. Suggestions are provided for drafting Chinese business restructuring regulations.