Anmerkungen:
In: Resolving Transfer Pricing Disputes: A Global Analysis, Chapter 16, pp. 634-667
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2012 erstellt
Beschreibung:
Transfer pricing is a relatively new issue in the People's Republic of China. China opened its door to foreign investors in the late 1970s and multinational enterprises brought their transfer pricing practices to China. It was not until 1991 that China enacted the first transfer pricing law. As expected, China imported the arm's length principle to deal with the imported transfer pricing problem. Because the Chinese legal culture differs in many respects from that of OECD countries, especially the United States where the arm's length standard originated, adaptation of the OECD-based solution is inevitable. In addition, China's national interest in cross-border transfer pricing matters have changed over the past three decades, which has led to corresponding changes in China's approach to resolving transfer pricing disputes