Mar. 2 – In this new issue of China Briefing, we take a look at operational due diligence issues and how to kick a China business’s tires.

First, we delve into some of the operational, financial and HR issues that anyone investing in China should be aware of. From establishment issues to key operational functions and environmental considerations, we explore how operational due diligence can help assess the risks and opportunities inherent when operating on the mainland. We also look at how to assess financial statements, corporate documentation and China’s taxes and conclude our overview with some HR concerns including employment issues and social welfare benefits.

With transfer pricing documentation needing to be completed by May 31, we also take some time to go through the required contemporaneous documentation that needs to be completed. With an increased burden on compliance and stricter penalties in place, it is important that enterprises involved in transfer pricing properly maintain their documentation and keep themselves completely updated on all tax requirements.

In this issue
Internal due diligence
Operational, financial and HR considerations
China due diligence checklist
Preparing transfer pricing documentation

The issue is available as a PDF download in the Asia Briefing Bookstore.