Dates of Payment as an Asset

Jian Li () and Alan Paisey
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Jian Li: Kunda Tax Consulting (Shanghai) Limited

Chapter Chapter 19 in Transfer Pricing in China, 2019, pp 125-126 from Springer

Abstract: Abstract In an obscure application of the comparable uncontrolled price method, a China and US joint venture enterprise produces mainly printed circuit boards among other products. The products are sold in the US market by two agencies, an affiliated company and a separate, independent company. The circuit board products sold to those two companies are of the same quality and specification, and at the same terms of sale in contracts signed by both parties. The case is represented in Fig. 19.1.

Date: 2019
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DOI: 10.1007/978-981-13-7689-4_19

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