Our collection of resources based on what we have learned on the ground
Resources
infographic
Comparable Uncontrolled Price Methods in China
- September 2016
- Free Access
This infographic displays the internal and external Comparable Uncontrolled Price Methods (CUPMs). CUPMs are used to identify the arm's length price in a related party transaction (RPT).
infographic
Choosing a Transfer Pricing Method in China
- September 2016
- Members Access
This infographic offers valuable information on how to choose the correct transfer pricing method based on the type of transaction being performed.
infographic
New Requirements for Preparing Local File Documentation in China
- September 2016
- Members Access
This infographic offers an extensive list of new requirements for taxpayers preparing their transfer pricing documentation in China.
Q&A
What is the arm’s length principle of transfer pricing?
- September 2016
- Members Access
The arm’s length principal states that that the price charged for goods or services between two related parties must be the same as the price that would be charged if the two parties were unrelated. Therefore the arm’s length p...
Q&A
What is contemporaneous documentation in China?
- September 2016
- Members Access
Tax authorities across the world define contemporaneous documentation in different ways. In China, contemporaneous documentation comes in the form of either a master file, local file, or a special file. If tax authorities request document...
Q&A
What effects will China’s new transfer pricing regulations have on the present...
- September 2016
- Members Access
On June 29, 2016, China’s State Administration of Taxation issued Announcement No.42, updating the requirements concerning related company transfer pricing. These new regulations have been put into effect in an effort to help Chinese tax ...
Q&A
What is the significance of the comparable uncontrolled price method (CUPM) in C...
- September 2016
- Members Access
The Comparable Uncontrolled Price Method (CUPM) is used to establish the arm’s length price of a Related Party Transaction (RPT). The CUPM does this by taking the given price of a transaction between two unrelated parties taking part in a...
Q&A
How is the resale price method (RPM) used to determine the arm’s length price ...
- September 2016
- Members Access
The Resale Price Method (RPM) establishes the arm’s length price of related party transactions (RPT) concerning the purchase of merchandise. The Resale Price Method generally applies to transactions regarding products rather than services...
presentation
China’s Great Economic Transformation: Investment and Manufacturing to Consump...
- September 2016
- Members Access
In this presentation, Dezan Shira & Associates Regional Director Chet Scheltema discusses the changing nature of the Chinese economy and how foreign investors can effectively navigate the Chinese business environment.
magazine
Freihandelsabkommen in Asien wirksam nutzen
- September 2016
- Members Access
In unserem aktuellen Magazin „Freihandelsabkommen in Asien wirksam nutzen“ beschäftigen wir uns mit Freihandelsabkommen in Asien. Debatten über den Abbau von Zöllen und anderen Handelsbarrieren zur Erleichterung des Handels werden oft auf mult...
presentation
eCommerce in China
- August 2016
- Members Access
Dezan Shira & Associates North American Regional Director, Richard Cant, gives valuable insights into the rapidly growing eCommerce industry in China, and what strategies foreign investors can use to establish themselves in this dynamic business envi...
webinar
El despido colectivo en China
- August 2016
- Free Access
Oscar Mussons y Konstantinas Starkus, asesores de Dezan Shira & Associates, te explican las claves del despido colectivo.
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