Sold Out
Book Categories |
List of Figures viii
List of Tables ix
Preface xii
Foreword xiv
Field of Audit 1
Foreign Direct Investments and Enterprises 3
Introduction 3
Theories of foreign direct investment 4
Trends and patterns in China 7
Foreign direct investment and foreign trade 14
Summary 17
Transfer Pricing in Concept 18
Introduction 18
Company international tax planning 18
Multinational tax management perspective 21
Chinese practice 26
Summary 30
Mechanics of Audit 31
Transfer Pricing Rules of Trading Partners 33
Introduction 33
Transfer pricing methods 34
OECD transfer pricing guidelines 35
United States 37
Canada 39
France 40
Germany 41
Italy 42
Japan 43
United Kingdom 43
Summary 44
China's Transfer Pricing Rules 45
Introduction 45
Current transfer pricing rules 46
China's transfer pricing regime 48
Summary 51
Associated Enterprises 56
Introduction 56
Organizational structure 56
Related party identity 61
Related party transactions 64
Summary 68
Audit Adjustment Methods 69
Introduction 69
Arm's length principle 69
Transfer pricing methods 71
Selecting the transfer pricing method 78
Double taxation and competent authority 79
Summary 81
Documentation and Penalties 83
Introduction 83
Current requirements 83
Maintenance of documentation 85
Functional analysis 86
Cost sharing agreement 88
Fines and charges 89
Summary 89
Advance Pricing Agreements 90
Introduction 90
Case in point 90
Applying for an advance pricing agreement 92
Summary 99
Contemporary Audit System 101
Introduction 101
Tax audit procedures 101
Tax audit structure and practice 108
Operational data 108
Summary 111
Experience of Audit 113
Foreign Company Practice 115
Introduction 115
Company data 115
Transfer pricing methods used 119
Factors affecting transfer pricing 120
Organizational and environmental variable rankings 126
Statistical references 127
Summary 133
Audit in Action 134
Introduction 134
Cases of transfer pricing audits 134
Tangible goods 134
Intangible goods 142
Services 144
Finance 144
Summary 145
Audit Risk Levels 149
Introduction 149
Personal perspectives of tax officials 149
Tax authority perspectives 151
Audit risk model 153
Audit policy and practice development 157
Summary 159
Managing the Audit 160
Introduction 160
Tax authorities at work 160
Personal viewpoint 166
Summary 169
Audits in Future 170
Introduction 170
Development markers 170
Managing audit risks 172
In conclusion 177
Bibliography 178
Index 181
Login|Complaints|Blog|Games|Digital Media|Souls|Obituary|Contact Us|FAQ
CAN'T FIND WHAT YOU'RE LOOKING FOR? CLICK HERE!!! X
You must be logged in to add to WishlistX
This item is in your Wish ListX
This item is in your CollectionTransfer Pricing Audits in China
X
This Item is in Your InventoryTransfer Pricing Audits in China
X
You must be logged in to review the productsX
X
X
Add Transfer Pricing Audits in China, This book is exclusively focused on the practice of transfer pricing audits which the Chinese government operates in the case of the vast number of foreign enterprises operating in the Chinese economy. It is presented with candour and includes the extensi, Transfer Pricing Audits in China to the inventory that you are selling on WonderClubX
X
Add Transfer Pricing Audits in China, This book is exclusively focused on the practice of transfer pricing audits which the Chinese government operates in the case of the vast number of foreign enterprises operating in the Chinese economy. It is presented with candour and includes the extensi, Transfer Pricing Audits in China to your collection on WonderClub |