Corporate environments and international transfer pricing: an empirical study of China in a developing economy framework

Article Abstract:

Research investigating methods of international transfer pricing used by Chinese multinational corporations is presented. Comparisons between corporations based in china and in the United States are drawn. It is concluded that the source of foreign investment impacts the methods used.

Models, Economic aspects

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An empirical study of tax audits in China on international transfer pricing

Article Abstract:

The implementation of international transfer pricing legislation in China, although similar to that of other developing countries, should not be considered a model, because of the country's large size and unique history. China's tax authority is mainly attracted to small- and medium-sized foreign investments; lower-technology companies, such as textiles; and tangible goods transfer. Also, transfer pricing tax audits in China are selective in terms of nationality, with a focus on hong Kong-based investment. Profit and losses tend to be the main concentration of Chinese tax authorities, followed by a focus on totally foreign-owned businesses.

Tax Law, Public Finance Activities, Taxation, Tax administration and procedure, Tax administration, International relations, Chinese foreign relations, Tax auditing, Tax audits, Tax collection

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International transfer pricing for business operations in China: inducements, regulation and practice

Article Abstract:

International transfer pricing in the People's Republic of China is studied. Various reasons for transfer pricing decisions by foreign investment enterprises (FIEs) are found. However, tax audits on transfer pricing are difficult because of competition among local governments for foreign investment, insufficient resources for tax enforcement and lack of documentation by taxpayers. Examination of aggregate import and export data fail to reveal any attempts by FIEs to bring profits out of China by overpricing imports and underpricing exports.

Foreign business enterprises

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