Transfer Pricing Methods

  • Jian LiEmail author
  • Alan Paisey


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.


  1. Li, J. and Paisey, A. (2005) International Transfer Pricing in Asia Pacific: Perspectives on trade between Australia, New Zealand and China. London: Palgrave Macmillan.CrossRefGoogle Scholar
  2. Li, J. and Paisey, A. (2007) Transfer Pricing Audits in China. London: Palgrave Macmillan.CrossRefGoogle Scholar
  3. Paisey, A. and Li, J. (2012) Transfer Pricing – a diagrammatic and case study introduction, with special reference to China. Florida: Brown Walker Press.Google Scholar

Copyright information

© The Author(s) 2019

Authors and Affiliations

  1. 1.Kunda Tax Consulting (Shanghai) LimitedShanghaiChina
  2. 2.ChristchurchNew Zealand

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