In this special edition of Insights: Transfer Pricing, CRA analyzes the regulatory, tax, and transfer pricing issues on the major types of intercompany payments that multinational corporations may have with their subsidiary and affiliated companies operating in China. Through case studies derived from actual examples of multinational corporations operating in China, CRA illustrates practical problems and suggests possible solutions in “Intercompany payments between multinational corporations and their affiliated companies in China.”
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One of the most common analyses in transfer pricing is on the cusp of being overhauled at a global level. This pending change has the potential to impact many...