Abstract
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.
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Bibliography
Li, J. and Paisey, A. (2005) International Transfer Pricing in Asia Pacific: Perspectives on trade between Australia, New Zealand and China. London: Palgrave Macmillan.
Li, J. and Paisey, A. (2007) Transfer Pricing Audits in China. London: Palgrave Macmillan.
Paisey, A. and Li, J. (2012) Transfer Pricing – a diagrammatic and case study introduction, with special reference to China. Florida: Brown Walker Press.
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Li, J., Paisey, A. (2019). Transfer Pricing Methods. In: Transfer Pricing in China. Palgrave Macmillan, Singapore. https://doi.org/10.1007/978-981-13-7689-4_5
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DOI: https://doi.org/10.1007/978-981-13-7689-4_5
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Publisher Name: Palgrave Macmillan, Singapore
Print ISBN: 978-981-13-7688-7
Online ISBN: 978-981-13-7689-4
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