書籍詳細

書籍詳細




洋書

中国における移転価格

Transfer Pricing in China : Concepts, Controls, Practices, and Audit Assessment

Li, Jian   Paisey, Alan

Palgrave Macmillan 2019/07
193 p. 21 cm   
装丁: Hrd    装丁について
テキストの言語: ENG    出版国: DE
ISBN: 9789811376887
KCN: 1034809351
紀伊國屋書店 選定タイトル
標準価格:¥10,293(本体 ¥9,358)   
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納期について
DDC: 346
KDC: E192 経済史・経済事情:東アジア
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Full Description

This is then followed by Part 2 which is devoted to a collection of cases showing the breadth and variability of companies actively seeking to maximise their profits, while Part 3 of the book gives a rare record of the order of priorities exercised by one hundred Chinese tax officers engaged in auditing company performance.
Detailed information

Table of Contents

1. Contextual Considerations.2. The Concept of Transfer Pricing.3. Variable Terms and Conditions in Different Industries.4. Chinese Business Models.5. Transfer Pricing Methods. 6. Company Preparation.7. Policy Development on Transfer Pricing.8. International Tax Risks and Chinese Enterprises.9. Using the Profit Split Method for Intangible Assets.10. Profit from Intangibles.11. An Issue for a High-Technology Company.12. Falling Transactions with Rising Fees.13. Tax Haven Victim.14. Exports on the Cheap.15. System Design for a Pharmaceutical Company.16. Expansion into Asia.17. A Company Converting to Realism.18. Footsteps to Fortune.19. Dates of Payment as an Asset.20. Obvious Methods May Not Apply.21. Clearly Exported Profits. 22. The Intricacies of Transferring Service Assets.23. Supermarket Implants.24. Investigation of High Profit Company.25. Research and Development in Beijing.26. Outbound Service Fee Payment in Qingdao City.27. Value Chain Analysis Investigation in Shenyang City.28. A Linear Regression Approach for Adjusting Transfer Pricing. 29. Resale Prices in Test of Transfer Pricing.30. Transfer Pricing Adjustments and Differential Products.31. Significant Payments of Royalties.32. Domestic Related Company Transactions.33. Royalty Fees Transferring Profits.34. Global Financial Crisis Only an Excuse.35. Direct View of Priorities.36. For the Future.