Abstract
Transfer pricing is the common term for the pricing charged on intra-firm, cross-border transactions of associated enterprises established in different tax jurisdictions. Rapid advances in technology, communication, and transportation have given rise to a large number of multinational enterprises that have integrated global operations. The fact is that a significant volume of global trade nowadays consists of international transfer of large quantities of goods and services among operating subsidiaries in different countries, as well as capital and intangibles.
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© 2013 Springer International Publishing Switzerland
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Riccardi, L. (2013). Transfer Pricing Policies in China. In: Chinese Tax Law and International Treaties. Springer, Heidelberg. https://doi.org/10.1007/978-3-319-00275-0_7
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DOI: https://doi.org/10.1007/978-3-319-00275-0_7
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Publisher Name: Springer, Heidelberg
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Online ISBN: 978-3-319-00275-0
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