International Transfer Pricing in Asia Pacific

International Transfer Pricing in Asia Pacific
Author: J. Li
Publisher: Springer
Total Pages: 296
Release: 2005-09-08
Genre: Business & Economics
ISBN: 0230511600

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In the management of business activity by companies operating in more than one country, the complex array of issues and practices that characterize their movements of assets between constituent company units centres around what has become known as international transfer payments. This book, based on extensive research, explains the nature of the subject, presents the latest data on the practice of transfer payments in three Asia Pacific countries; the regulations, attitudes and conditions which form the context in which they take place; and the events which are most likely to precipitate the intervention of the authorities and lead to investigation and audit.

Asia-Pacific Transfer Pricing Handbook

Asia-Pacific Transfer Pricing Handbook
Author: Robert Feinschreiber
Publisher: John Wiley & Sons
Total Pages: 558
Release: 2012-10-03
Genre: Business & Economics
ISBN: 1118359402

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An overarching look at transfer pricing regimes in Asia-Pacific countries and what they mean for foreign businesses A comprehensive guide for companies doing business globally, Asia-Pacific Transfer Pricing Handbook explains the policies and practices that Asia-Pacific countries employ with regards to taxing foreign businesses. The only book that analyzes and guides companies through the often complex transfer pricing rules in place in Asian-Pacific nations, the book explains how authorities in fifteen countries, including ASEAN, India, New Zealand, Japan, and South Korea, tax any company doing business within their borders. Helping foreign companies to properly price their goods and services for global markets, providing defenses for transfer pricing audits, explaining standards for creating comparables that multijurisdictional tax administrations will accept, explaining documentation requirements and timing issues, and creating awareness about inadvertently becoming a permanent establishment, Asia-Pacific Transfer Pricing Handbook is an essential resource for doing business abroad. Provides comprehensive, accessible information on transfer pricing in Asia-Pacific countries Covers fifteen Asia-Pacific countries, including all ASEAN countries, giving readers unparalleled exposure to the different transfer pricing arrangements across the region Explains how companies doing business abroad should price their goods and services for global markets to remain in accordance with the law A complete and comprehensive guide to transfer pricing and its implications for firms and accountants operating in the Asia-Pacific region, Asia-Pacific Transfer Pricing Handbook explains everything foreign companies need to know about doing business abroad.

Optimized Transfer-pricing Model for Asia Pacific

Optimized Transfer-pricing Model for Asia Pacific
Author: Kelly JieRu Liang
Publisher:
Total Pages: 35
Release: 2011
Genre:
ISBN:

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Transfer price is an important field of study for profit maximization. As more multinational enterprises (MNEs) are involved in global trading in the recent decades, the objective to set an optimized transfer price is more crucial than ever since the difference in tax rates and tariffs have sophisticated impacts on the overall profit for the corporation. In this thesis, which focuses primarily on Asia Pacific, I will review historical transfer pricing methods, explore the factors that affect transfer price determination, and construct a mathematical model to determine the optimal transfer price by comparing and contrasting the different transfer pricing methods with data from a hypothetical company. Particularly, I will illustrate the effects of taxes and tariffs on the determination of transfer price. Consequently, I will perform sensitivity analysis with respects to tariffs, taxes, and shipping costs. The thesis will conclude with recommendations on the optimized transfer pricing methods and insights on the implications for the method.

Transfer Pricing

Transfer Pricing
Author: Alan Paisey
Publisher: Universal-Publishers
Total Pages: 152
Release: 2012
Genre: Business & Economics
ISBN: 1612335497

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This book offers an introduction to transfer pricing with particular reference to China, for those who are looking for an overview that can be rapidly comprehended and who value diagrammatic images as a vehicle for learning. The subject is of importance both for Chinese and foreign personnel engaged in foreign company activity in China and for those who are similarly engaged in Chinese-owned companies already operating abroad, or which are to be extended to foreign locations.

Transfer Pricing in China

Transfer Pricing in China
Author: Jian Li
Publisher: Springer
Total Pages: 192
Release: 2019-05-30
Genre: Business & Economics
ISBN: 9811376891

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This book offers up to date insights into the exciting world of China’s 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 arm’s 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.

Transfer Pricing in China

Transfer Pricing in China
Author: Chris Devonshire-Ellis
Publisher: Springer Science & Business Media
Total Pages: 93
Release: 2011-05-18
Genre: Business & Economics
ISBN: 3642160808

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This Guide is a detailed overview of all aspects of transfer pricing in China. Produced in association with Transfer Pricing Associates, a specialist global transfer pricing firm, this is an essential work for any businessman trading with or conducting business in China. The book deals with all aspects of transfer pricing from a practical perspective, from designing and implementing a transfer pricing system, to managing China compliance and preparing for an audit.

International Transfer Pricing in China

International Transfer Pricing in China
Author: Koon Hung Chan
Publisher: Sweet & Maxwell
Total Pages: 200
Release: 1998
Genre: Business & Economics
ISBN:

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In a multinational setting, knowledge of transfer pricing is essential to determine charges between segments of a business and to maximise global after-tax profits. This specialist book, extensively researched by the authors, provides comprehensive coverage of transfer pricing in China,including the provision of technical and management services, transfer of proprietary technology and inter-affiliate financing.

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010 Edition) and Transfer Pricing Features of Selected Countries, 2014

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010 Edition) and Transfer Pricing Features of Selected Countries, 2014
Author: International Bureau of Fiscal Documentation. IBFD
Publisher:
Total Pages: 768
Release: 2014
Genre: International business enterprises
ISBN: 9789087222529

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The increase in global trade and foreign direct investment has seen a large rise in companies operating across national borders. The growth of these multinational companies (MNCs) has been closely followed by the issue of inter-company transfer prices being used to reduce taxable profits. Today, transfer pricing is one of the most important issues facing MNCs as they attempt to fairly distribute their profits amongst each company in the group while dealing with tax authorities who are implementing transfer pricing regulations and strengthening enforcement in order to prevent a loss of revenue. The result of which is that transfer pricing controversies have become a major tax issue for companies.