Our collection of resources based on what we have learned on the ground
Resources
magazine
Revisiting Transfer Pricing in China: a Year of New Regulations
- September 2016
- Members Access
2016 has seen the release of new laws that have revamped transfer pricing compliance for MNCs in China. If implemented early in a Chinese entity’s business life, a transfer pricing system can complement and support an MNC’s business model and com...
infographic
Transfer Pricing in China at a Glance
- September 2016
- Members Access
This infographic offers a brief overview of transfer pricing in China, running through the history of its transfer pricing policies, as well as the current transfer pricing process in the Middle Kingdom
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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).
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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.
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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.
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Methods for Remitting Profits from India
- September 2016
- Members Access
This infographic offers valuable insights for expats looking to remit profits from India.
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The Cost of Using Dividends to Repatriate Profits from India
- September 2016
- Members Access
This infographic shows the taxes applied to dividends being remitted from an Indian subsidiary to its foreign holding company. Under the Dividends Distribution Tax, dividends distributed by an Indian entity are subject to a 15% tax.
infographic
Repatriation Strategies for Expats in India
- September 2016
- Free Access
This infographic offers strategies for repatriating profits from India, such as royalty programs and capital reduction.
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...
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