Beschreibung
This book offers up to date insights into the exciting world of Chinas extensive economic activity through the pervasive and often secretive practice of transfer pricing. It begins with an explanation of transfer pricing itself and goes on to explore how intricately it can infiltrate the trading practices of the commercial lives of both foreign companies in China and Chinese companies expanding to other countries. A review of the main industries in China also considers their possible future uncertainties. China has joined other authorities in actively legislating and organizing a regime to implement its arms length policy, as related in Part I of the book on concepts and controls. 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. The book ends with a summary of the future trends, and activities that regulatory authorities are likely to undertake.
Autorenportrait
Jian Li is a senior partner of Kunda China, a transfer pricing boutique consulting firm in China. As a well-known Chinese transfer pricing expert, he has provided transfer pricing design, documentation and dispute resolution services to multinationals for over fifteen years. Alan Paisey was formerly head of administrative studies at Bulmershe College, University of Reading, UK. In addition to writing non-fiction books, including three on Transfer Pricing with Jian Li, Educational Management, Military History and Biographies, he has now published three novels, A Bond to Serve, A Rum Affair, and Lyndsey.
