Transfer Pricing in China

Online-Ressource (VII, 85p. 23 illus., 2 illus. in color, digital)

Description based upon print version of record

Transfer Pricing in China; About China Briefing's Business Guides; Contents; 1 An Introduction to Transfer Pricing in China; 1…China's Economy and Trade; 2…China's Tax System; 3…Transfer Pricing; The Arm's Length Principle; The Increasing Prominence of Transfer Pricing; 4…Transfer Pricing in China; 5…Transfer Pricing Regulatory Timeline; 2 Designing and Implementing a Transfer Pricing System; Box 1: Identify the Relevant Business Context; Industry Analysis; Functional Analysis; Box 2: Design and Implement the Transfer Pricing System; Procurement; Option 1---Services Model: Cost Center

Option 2---Commission Agent Model: Revenue CenterOption 3---Buy/Sell Model; Manufacturing; Option 1---Toll Manufacturer: Cost Center; Option 2---Contract Manufacturer: Cost Center; Option 3---Fully Fledged Manufacturer: Profit Center; Distribution; Option 1---Sales Representative/Sales Agent: Cost/Revenue Center; Option 2---Full Risk Distributor: Profit Center; Box 3: Documentation of the Transfer Pricing System; The Transfer Pricing Master File; Transfer Pricing SoftwareTransfer Pricing Software; Transfer Pricing Methods; Comparable Uncontrolled Price Method (CUP); Resale Price Method

Cost Plus MethodTransactional Net Margin Method; Profit Split Method; Other Methods; Link with Responsibility Center Profile; Economic Analysis; Capital Intensity Adjustments; Box 4: Transfer Pricing Controversy Management; 3 Transfer Pricing Disclosures and Documentation; 1…Identifying Related Party Transactions; 2…Tax Return Disclosures; 3…Circular 363; 4…Contemporaneous Transfer Pricing Documentation; Who must Comply?; The Documentation; What is Contemporaneous Documentation?; Organizational Structure; Description of Business Operations; Description of Related Party Transactions

Comparability AnalysisSelection and Application of Transfer Pricing Method; 5…Managing the China Compliance Burden: Transfer Pricing Master File; 6…Tips for Preparing Documentation; 4 Transfer Pricing Risk Management; 1…Sources of Transfer Pricing Risk; 2…Transfer Pricing Risk Assessment; 3…Transfer Pricing Risk Management; 5 Transfer Pricing Audits and Enforcement; 1…Overview; Industry Focus; Local Documentation Reviews; 2…Audit Targets; Circular 236; 3…The Audit Process; 4…Concluding the Audit; 5…Income Adjustments; 6…Appeals Procedure; 7…Penalties and Interest; 8…Corresponding Adjustments

9…Tips for Managing a Transfer Pricing Audit6 Other Transfer Pricing Topics; 1…Advance Pricing Arrangements; Procedures for APA; Pre-filing Meeting; Formal Application; Monitoring and Supervision; Renewal of APA; Confidentiality; Bilateral and Multilateral APAs; 2…Cost Sharing Agreements; CSAs in China; Contents of a CSA; Ongoing Compliance Obligations; 3…Thin Capitalization; Alternative Approach: The Arm's Length Debt Test; Appendices; 1 Manual for Responsibility Centers; The Use of the Responsibility Centers Concept to Structure an Organization

Practical Descriptions of Responsibility Centers

10.1007/978-3-642-16080-6 [DOI]

ECONIS - Online Catalogue of the ZBW