An Introduction to Transfer Pricing in China

Presenter(s):

• 

  Shirley Chu

  Manager, Tax
  

Click here to download this webinar

In this webinar recording,  Shirley Chu, Transfer Pricing Services Manager from Dezan Shira & Associates' Dalian office, explains  the basics of transfer pricing in China and describes how it affects multinational companies today. 

Topics covered:

• What is Transfer Pricing?
• Recent Changes in Transfer Pricing Regulation
• How Transfer Pricing Works?
• Transfer Pricing in China
• Practical Transfer Pricing Tips
• Q&A Session

Transfer pricing is a reality for any multinational company. As a result of a globalized economy and increasing complexity in business models, tax authorities around the world are actively protecting their revenue base through the introduction of transfer pricing regimes, which focus on the taxation of profits that stem from related party transactions. These transfer pricing regimes will typically provide guidance to taxpayers on how related party transactions should be priced and how taxpayers can discharge the burden of proof that their transfer pricing arrangements comply with the arm’s length standard.

If designed and implemented in the early stages of a new venture, a transfer pricing system can complement and support an MNC’s business model and commercial objectives, as well as optimize its global effective tax rate.

Discover more transfer pricing insights by reading our publications Transfer Pricing in China 2016 and Revisiting Transfer Pricing in China: a Year of New Regulations.