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Associated Enterprises

In: Transfer Pricing Audits in China

Author

Listed:
  • Jian Li
  • Alan Paisey

Abstract

Transfer pricing takes place between any two or more constituent parts of a company, at least one of which is based in a host country. By the adroit use of pricing the seemingly legitimate transactions which take place between them, the company can attempt to avoid its full fiscal liabilities. To frustrate such practices and preserve the due revenues under the prevailing laws of their country, a taxation authority in the country concerned must be alert to the need to identify the characteristics of a foreign company operating within its jurisdiction and to understand its modus operandi. This includes the need for a careful definition of the structure and ownership of multinational companies for the purpose of ascertaining relationships between their constituent parts that could give rise to opportunities for transfer pricing abuses. In addition they need to bear in mind the full range of assets that can be the subject of traffic between two constituent parts of the same company.

Suggested Citation

  • Jian Li & Alan Paisey, 2007. "Associated Enterprises," Palgrave Macmillan Books, in: Transfer Pricing Audits in China, chapter 5, pages 56-68, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-59581-1_5
    DOI: 10.1057/9780230595811_5
    as

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