Intangible transfer pricing regulations in China.
详细信息
文摘
Transfer pricing is an active subject of international taxation that has received widespread attention in many countries. With respect to China, the subject of transfer pricing is very much alive and China is becoming more sophisticated and consistent in enforcing this area of the law. However as to transfer pricing of intangibles, China's legislation is still on early stage. With the rapid growth of intangible trades between multinational corporations, especially after China joined WTO, China's revenue government is facing many challenges that result in tax revenue loss or unregulated intangible investment market. This thesis will talk about the challenges Chinese government is facing and discuss the sources that these problems come from. This thesis will also analyze the possible solutions to these problems by learning from other countries' legislation and experience and OECD Guidelines. It will discuss the advantages as well as disadvantages.