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Article: The Chinese Approach to Transfer Pricing: Problems Faced and Paths to Improvement

TitleThe Chinese Approach to Transfer Pricing: Problems Faced and Paths to Improvement
Authors
KeywordsArm’s length transactions
China
Foreign investment
Tax administration
Tax avoidance
Transfer pricing
Issue Date2016
PublisherSweet & Maxwell Ltd.
Citation
British Tax Review, 2016, n. 1, p. 89-118 How to Cite?
AbstractWith the increasing integration of the Chinese market into the global economy, China’s tax policy on transfer pricing and its tax administration influence extremely large numbers of cross-border transactions between China and other states. China has suffered heavy revenue loss from transfer pricing manipulation. Since 2008, Chinese tax authorities have paid special attention to such tax avoidance methods. By examining the Chinese approach to transfer pricing based on publicly available information, this article analyses the reasons for the perceived aggressiveness of Chinese tax authorities in dealing with transfer pricing issues, and the inconsistency between the statutory endorsement of the arm’s length principle and the approach adopted in practice by tax authorities. Measures to improve the efficiency of the administration of transfer pricing in China are proposed.
Persistent Identifierhttp://hdl.handle.net/10722/226000
ISSN
SSRN

 

DC FieldValueLanguage
dc.contributor.authorWang, J-
dc.date.accessioned2016-06-06T07:25:28Z-
dc.date.available2016-06-06T07:25:28Z-
dc.date.issued2016-
dc.identifier.citationBritish Tax Review, 2016, n. 1, p. 89-118-
dc.identifier.issn0007-1870-
dc.identifier.urihttp://hdl.handle.net/10722/226000-
dc.description.abstractWith the increasing integration of the Chinese market into the global economy, China’s tax policy on transfer pricing and its tax administration influence extremely large numbers of cross-border transactions between China and other states. China has suffered heavy revenue loss from transfer pricing manipulation. Since 2008, Chinese tax authorities have paid special attention to such tax avoidance methods. By examining the Chinese approach to transfer pricing based on publicly available information, this article analyses the reasons for the perceived aggressiveness of Chinese tax authorities in dealing with transfer pricing issues, and the inconsistency between the statutory endorsement of the arm’s length principle and the approach adopted in practice by tax authorities. Measures to improve the efficiency of the administration of transfer pricing in China are proposed.-
dc.languageeng-
dc.publisherSweet & Maxwell Ltd.-
dc.relation.ispartofBritish Tax Review-
dc.subjectArm’s length transactions-
dc.subjectChina-
dc.subjectForeign investment-
dc.subjectTax administration-
dc.subjectTax avoidance-
dc.subjectTransfer pricing-
dc.titleThe Chinese Approach to Transfer Pricing: Problems Faced and Paths to Improvement-
dc.typeArticle-
dc.identifier.issue1-
dc.identifier.spage89-
dc.identifier.epage118-
dc.publisher.placeUnited Kingdom-
dc.identifier.ssrn2778450-
dc.identifier.hkulrp2016/016-

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