Transfer Pricing Methods

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

Chapter Chapter 5 in Transfer Pricing in China, 2019, pp 39-46 from Springer

Abstract: Abstract When a company operating in China under foreign ownership sets out to comply with the prevailing regulations over transfer pricing, it is able to choose an appropriate pricing method from a range of five. All these methods are used to assist a company in China to identify the required arm’s length price for any traded asset imported from, and exported to, a related foreign company.

Date: 2019
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DOI: 10.1007/978-981-13-7689-4_5

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