We focus on transfer pricing in China in this issue. Transfer pricing is a reality for most multinational companies in China, and with the implantation of the new Enterprise Income Tax Law, the arm's length principle for pricing group transactions is now being actively enforced. In this issue, we take a look at how transfer pricing works in China, the supporting documentation needed when filing tax returns, how to properly manage transfer pricing risk, and how to deal with transfer pricing audits and enforcement by the Chinese authorities.
We also conclude our long-running series on second- and third-tier cities in China with Suzhou and Chongqing. The series, which began in January of 2008, covered fi ve major regions of China and provided overviews to 54 second- and third-tier cities. The complete archive of this series can be accessed on the website.
Sempre in questo numero:
Dezan Shira & Associates fornisce una vasta gamma di servizi per le società che intendono investire in Asia; servizi quali, costituzioni societarie, contabilità, consulenze fiscali, gestione dei libri paga, revisioni interne e due diligence. Per avere utleriori informazioni sui servizi offerti, vi preghiamo di contattare italiandesk@dezshira.com, scaricare la nostra brochure aziendale o visita il nostro sito www.dezshira.com/it
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