Transfer Pricing Basic Theory and Practice republished

Transfer Pricing Basic Theory and Practice,written by Rose Zhou,tax partner of Shanghai office,was republished recently.In the new edition,chapters including transfer pricing investigations,China advance pricing arrangement,application of transfer pricing in tax practice are modified, making the contents more detailed and richer; the international and domestic laws and regulations sections are also updated to 2013.The new edition is more tailored to the practicalneeds of the industry from both domestic and international perspective.


As the first book on transfer pricing practice in China,the book systematically introduces the basic theory of transfer pricing by interpreting related laws and regulations and tendencies in China,as wellas in other important countries.It also discusses theoretical concepts and practice of policy making,related party filing,transferpricing investigations, advance pricing arrangement,cost sharing agreement, controlled foreign enterprises,thin capitalisation and antitax avoidance,providing practical guidance in transfer pricing operation for enterprises