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International transfer pricing in China
Staff Publications
  • Koon Hung CHAN, The University of California
  • Lynne CHOW, Hong Kong Polytechnic University
Document Type
Publication Date
Sweet & Maxmell Asia
This book International Transfer Pricing in China explains the nature and significance of international transfer in China based on recently published statistics. It analyses the business environment in China as it relates to international transfer pricing including investment alternatives, foreign exchange controls and taxation in China. It sets out the key features of China’s transfer pricing regulations and compares them with those implemented by China’s major trading partners, including Hong Kong, USA, UK, Germany, Japan, Taiwan, and Singapore. It provides five cases of tax audits undertaken by the Chinese tax authorities on international transfer pricing. It presents three case studies based on the results of an interview survey of foreign in investment enterprises in China and their international transfer pricing policies. Its appendix explains the fundamental concepts of international transfer pricing,
Citation Information
Chan, K. H., & Chow, L. (1998). International transfer pricing in China. Hong Kong: Sweet & Maxmell Asia.