Transfer Pricing in China

1. Contextual Considerations.- 2. The Concept of Transfer Pricing.- 3. Variable Terms and Conditions in Different Industries.- 4. Chinese Business Models.- 5. Transfer Pricing Methods.- 6. Company Preparation.- 7. Policy Development on Transfer Pricing.- 8. International Tax Risks and Chinese Enterprises.- 9. Using the Profit Split Method for Intangible Assets.- 10. Profit from Intangibles.- 11. An Issue for a High-Technology Company.- 12. Falling Transactions with Rising Fees.- 13. Tax Haven Victim.- 14. Exports on the Cheap.- 15. System Design for a Pharmaceutical Company.- 16. Expansion into Asia.- 17. A Company Converting to Realism.- 18. Footsteps to Fortune.- 19. Dates of Payment as an Asset.- 20. Obvious Methods May Not Apply.- 21. Clearly Exported Profits.- 22. The Intricacies of Transferring Service Assets.- 23. Supermarket Implants.- 24. Investigation of High Profit Company.- 25. Research and Development in Beijing.- 26. Outbound Service Fee Payment in Qingdao City.- 27.Value Chain Analysis Investigation in Shenyang City.- 28. A Linear Regression Approach for Adjusting Transfer Pricing.- 29. Resale Prices in Test of Transfer Pricing.- 30. Transfer Pricing Adjustments and Differential Products.- 31. Significant Payments of Royalties.- 32. Domestic Related Company Transactions.- 33. Royalty Fees Transferring Profits.- 34. Global Financial Crisis Only an Excuse.- 35. Direct View of Priorities.- 36. For the Future.