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Which methods are used to determine the pricing?
6th November, 2014
There are 6 methods that are currently used to determine the pricing. These are: 1. Comparable Uncontrolled Price Method A pricing method adopted …
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What is the current legislation governing business transactions between affiliates?
6th November, 2014
Under the Law of the People’s Republic of China on Enterprise Income Tax promulgated in 2007 and Circular of the State Administration of Taxation on …
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What are the aspects of the framework for the administration system for the taxation of transfer pricing as stated in the Transfer Pricing Notice?
6th November, 2014
The Transfer Pricing Notice lays down the framework for a highly efficient administration system for taxation of transfer pricing. The key elements include competent specialist …
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What obligations are placed on FIEs by the Transfer Pricing Notice?
6th November, 2014
China adopts stringent requirements on filing related party information. Tax payers are required to file annual related party transaction reports as part of their annual …
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Why do foreign enterprises use transfer pricing?
6th November, 2014
Foreign enterprises use transfer pricing for the purpose of profitability. Despite tax exemptions and other preferential policies on offer, some foreign businesses adopt low prices …
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Do companies in China normally have Advanced Pricing Agreements (APA)?
6th November, 2014
It depends on the complexity of explaining the manner in which a company does its pricing. If many complex issues are involved, then perhaps a …
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How long does it take for an APA to be approved in China? What needs to be done?
6th November, 2014
At present, an APA between the taxpayer and the tax authority takes nine months to a year for approval in China. A pre-filing meeting with …
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What are the investment options open to expatriates in China?
6th November, 2014
As an expatriate, you have great scope in your investment decisions. Whilst analysts argue that investments should be judged using pre-tax returns, where expatriates are …
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What kind of benefits do non-Chinese residents have access to when residing in China?
6th November, 2014
This will depend on what type of visa you are working on, your tax status in China and the length of time you spend in …
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What are the tax implications of having options included as part of your expatriate package in China?
6th November, 2014
When assessing the tax obligations of options, the authorities will examine the location of services rendered in earning the options and income generated. There are …
