Treatments for inbound and outbound intercompany transactions in China

Webinars | Asia

In recent years, with China playing a key role in the world economy, the number of intercompany transactions with foreign affiliates in China have increased, i.e. provision of products or services, licensing of intangibles or granting loans to related parties. China has transfer pricing, thin capitalization and controlled foreign company rules, as well as a general anti-avoidance rule. In addition, China also has 19 types of tax levied. Therefore, conducting intercompany transactions with Chinese affiliates is more complicated than conducting the same transactions in many other countries.

Understanding the rules and regulations and then following them consistently will result in a relatively smooth flow for the related intercompany transactions. In order to assist Multinational Enterprises (MNEs) with respect to transfer pricing risks and avoiding double taxation issues, in the web event we will discuss the tax consequences of charges for intercompany transactions from a Chinese tax law and transfer pricing perspective.

The web event will address the following:

  • The relevant types of Chinese tax involved in inbound and outbound intercompany transactions
  • The tax consequence of charges for inbound and outbound intercompany transactions

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