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	<title>China Tax Insights &#187; Transfer Pricing</title>
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	<description>The ramblings of a tax tragic</description>
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		<title>A seeming solution to the China PE problem</title>
		<link>http://chinataxinsights.com/2010/03/18/a-seeming-solution-to-the-china-pe-problem/</link>
		<comments>http://chinataxinsights.com/2010/03/18/a-seeming-solution-to-the-china-pe-problem/#comments</comments>
		<pubDate>Thu, 18 Mar 2010 07:49:47 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[Transfer Pricing]]></category>
		<category><![CDATA[representative offices]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=1156</guid>
		<description><![CDATA[As like all of you (I imagine) I am an avid reader of Dan Harris&#8217; writing at China Law Blog. Given that CLB is the king of legal blogs it is not necessary for me to promote it. Recently, Dan wrote a blog on the representative office problem in China. The entry is itself is [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/03/18/a-seeming-solution-to-the-china-pe-problem/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>China Tax Compliance Nightmares (Part 1).</title>
		<link>http://chinataxinsights.com/2010/01/29/china-tax-scenarios-the-problem-areas/</link>
		<comments>http://chinataxinsights.com/2010/01/29/china-tax-scenarios-the-problem-areas/#comments</comments>
		<pubDate>Fri, 29 Jan 2010 09:25:00 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Anti-Avoidance]]></category>
		<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[Transfer Pricing]]></category>
		<category><![CDATA[Compliance Nightmare Series]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=925</guid>
		<description><![CDATA[This is the first post in a series on some of the more common tax problems that I have seen in my time in working in China. A lot of these problems were, at one stage, not problems. But the changing tax environment has meant that many such arrangements are now outdated. Others were always [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Transfer Pricing Seminar</title>
		<link>http://chinataxinsights.com/2010/01/04/transfer-pricing-seminar/</link>
		<comments>http://chinataxinsights.com/2010/01/04/transfer-pricing-seminar/#comments</comments>
		<pubDate>Mon, 04 Jan 2010 06:14:49 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Transfer Pricing]]></category>
		<category><![CDATA[Anti-Avoidance]]></category>
		<category><![CDATA[transfer pricing seminar]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=596</guid>
		<description><![CDATA[Hwuason will be holding a transfer pricing seminar on 21 January 2009 in our offices in Jianwai SOHO. This seminar will look at transfer pricing compliance after a year of the new transfer pricing rules.
A copy of the invitation is attached here.
]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2010/01/04/transfer-pricing-seminar/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Transfer Pricing Pain</title>
		<link>http://chinataxinsights.com/2009/12/16/transfer-pricing-pain/</link>
		<comments>http://chinataxinsights.com/2009/12/16/transfer-pricing-pain/#comments</comments>
		<pubDate>Wed, 16 Dec 2009 03:54:25 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Anti-Avoidance]]></category>
		<category><![CDATA[Transfer Pricing]]></category>
		<category><![CDATA[Xiamen tax case]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=330</guid>
		<description><![CDATA[A five-year case involving China’s first use of information exchange to confirm related-party transactions and succeed in tax adjustments has recently been finalised in Xiamen. The anti-avoidance investigation adjusted the taxpayer’s taxable income by 28.07 million yuan, and back taxes 2.93 million yuan. http://www.chinataxblog.com/?p=28
This is a very significant tax case that has just recently been concluded. It [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2009/12/16/transfer-pricing-pain/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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		<item>
		<title>Be Prepared.</title>
		<link>http://chinataxinsights.com/2009/12/03/be-prepared/</link>
		<comments>http://chinataxinsights.com/2009/12/03/be-prepared/#comments</comments>
		<pubDate>Thu, 03 Dec 2009 09:22:26 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Transfer Pricing]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=312</guid>
		<description><![CDATA[Many Australian companies with business interests in China are underprepared for looming changes to transfer pricing tax being introduced by the Chinese government.
http://www.grantthornton.com.au/Publications/Newsletters/ta_1008a.asp
I came across this old article by Grant Thornton the other day (circa December 2008) and the interesting thing is how true this statement still holds. We are now less than 30 days [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2009/12/03/be-prepared/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>China tax articles</title>
		<link>http://chinataxinsights.com/2009/11/30/china-tax-articles/</link>
		<comments>http://chinataxinsights.com/2009/11/30/china-tax-articles/#comments</comments>
		<pubDate>Mon, 30 Nov 2009 02:23:22 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Anti-Avoidance]]></category>
		<category><![CDATA[Australian Tax]]></category>
		<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[Transfer Pricing]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=267</guid>
		<description><![CDATA[http://www.chinataxlawyers.com/pdf/TheEndofSPVsinChina.pdf
http://www.chinataxlawyers.com/pdf/MergersAcquisitionsinChina.pdf
Here are some finalised China tax articles for you to read. One is the final version of a draft I posted last week. The other is a detailed article on Circular 601. Enjoy.
]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2009/11/30/china-tax-articles/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>M&amp;A Tax Issues in China</title>
		<link>http://chinataxinsights.com/2009/11/26/ma-tax-issues-in-china/</link>
		<comments>http://chinataxinsights.com/2009/11/26/ma-tax-issues-in-china/#comments</comments>
		<pubDate>Thu, 26 Nov 2009 04:26:09 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Anti-Avoidance]]></category>
		<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[General China Tax]]></category>
		<category><![CDATA[Transfer Pricing]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=248</guid>
		<description><![CDATA[http://chinataxinsights.com/wp-content/uploads/2009/11/MA-Tax-issues-draft2.pdf
This link goes to a draft article I have prepared discussing the tax issues in respect of M&#38;A transactions in China. I may make some changes before it is ultimately published, including adding a section on demergers, but it appears readable for now.
Any comments and gentle criticisms are welcome.
]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2009/11/26/ma-tax-issues-in-china/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>&#8220;Related Party&#8221;</title>
		<link>http://chinataxinsights.com/2009/11/23/related-party/</link>
		<comments>http://chinataxinsights.com/2009/11/23/related-party/#comments</comments>
		<pubDate>Tue, 24 Nov 2009 05:22:43 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[Transfer Pricing]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=230</guid>
		<description><![CDATA[I was reading a few articles about transfer pricing in China which touched over the idea of &#8220;related parties&#8221;. These articles appeared to assume that the meaning of  &#8220;related parties&#8221;  was limited to the usual sense of the word &#8211; companies that have some form of common ownership. Accordingly, I thought a post explaining the [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2009/11/23/related-party/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Impact of Circular 601</title>
		<link>http://chinataxinsights.com/2009/11/22/impact-of-circular-601/</link>
		<comments>http://chinataxinsights.com/2009/11/22/impact-of-circular-601/#comments</comments>
		<pubDate>Mon, 23 Nov 2009 06:45:13 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Anti-Avoidance]]></category>
		<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[Transfer Pricing]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=217</guid>
		<description><![CDATA[I have been asked by a few clients and others about the impact of Circular 601. Primarily, the question is will it radically effect how investment is undertaken in China?
My answer is that it will be influential, however, more as a tool in an overall armoury that the tax authorities now have. Ultimately, a greater impact will [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2009/11/22/impact-of-circular-601/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Advantages of Transfer Pricing</title>
		<link>http://chinataxinsights.com/2009/11/22/advantages-of-transfer-pricing/</link>
		<comments>http://chinataxinsights.com/2009/11/22/advantages-of-transfer-pricing/#comments</comments>
		<pubDate>Mon, 23 Nov 2009 05:58:22 +0000</pubDate>
		<dc:creator>Matthew</dc:creator>
				<category><![CDATA[Anti-Avoidance]]></category>
		<category><![CDATA[Enterprise Income Tax]]></category>
		<category><![CDATA[Transfer Pricing]]></category>
		<category><![CDATA[withholding tax China]]></category>

		<guid isPermaLink="false">http://chinataxinsights.com/?p=209</guid>
		<description><![CDATA[I wanted to give an example of how an appropriate transfer pricing strategy can deliver tax savings to a company. Here I will use the example of an Australian company (Aus Co) that establishes a wholly foreign owned entity (WFOE) in China. Aus Co is the direct shareholder. This is a very simple scenario and most multinational [...]]]></description>
		<wfw:commentRss>http://chinataxinsights.com/2009/11/22/advantages-of-transfer-pricing/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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