Transfer pricing investigation versus self-inspection

International Tax Review is part of Legal Benchmarking Limited, 4 Bouverie Street, London, EC4Y 8AX

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Transfer pricing investigation versus self-inspection

August 31 2012
comparison-puff.jpg

As transfer pricing enforcement evolves, the State Administration of Taxation (SAT) in China has developed the concept of anti-avoidance tax system combining management, service and investigation. Wu Duo and Li Ying of Siemens in China discuss the merits of transfer pricing investigation versus self-inspection.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

FeatureITR MagazineSeptember 2012
more across site & shared bottom lb ros

More from across our site

Direct Tax
india.jpg
Impact of Indian Supreme Court’s ‘stay’ on India-Mauritius treaty case
Global stakeholders will be closely watching the Supreme Court’s ruling in a case that will have substantial implications for foreign investment, says Sanjay Sanghvi of Khaitan & Co
Sanjay Sanghvi, February 24 2025
Direct Tax
The US Treasury’s Office of Tax Policy proposes global minimum tax rate floor under pillar two at 15%
‘Pragmatic compromises’ needed with US on pillar two: German election reaction
An important tax policy point in upcoming coalition negotiations will be around which party secures itself the finance ministry, one expert suggested
Sam Sholli, February 24 2025
Direct Tax
handshake-570
This week in tax: McCarter & English continues US expansion with new tax leader
The senior hire builds on the firm’s status as the joint most prolific US hirer in 2024; in other news, an ex-IRS chief counsel has joined Miller & Chevalier
Sam Sholli, February 21 2025
Direct Tax
Internal Revenue Serice Sign
IRS begins laying off 6,700 employees
Probationary workers at the agency are being cut, according to reports, with mass firings already taking place across the US
Sam Sholli, February 21 2025
Transfer Pricing
Vietnam large
Vietnam proposes change to combat TP and tax evasion: reports
The change is understood to include enhancing information comparison
Sam Sholli, February 20 2025
Transfer Pricing
Background of 100 dollar bills
US experts dissect Fortune 100 transfer pricing risks
Taxpayers that operate internationally need to be better prepared for increased tax and TP scrutiny, one expert tells ITR
Sam Sholli, February 19 2025
Direct Tax
Eugene Lim.png
New Asian firm network has expansion ambitions: Taxise Asia head
The Singapore boutique tax law firm’s chief told ITR of the ex-Baker McKenzie lawyers playing a role in the initiative as well as its desire to expand geographically
Sam Sholli, February 18 2025
Direct Tax
Computer support engineer installing processor. Microprocessor with clearly visible silicon core and cache chip. Installation of computer processor in the socket
India Budget 2025: Simplified taxation for non-residents in electronics manufacturing
The new tax regime is a significant reform that will bolster India's semiconductor and electronics manufacturing ecosystem, says Khaitan & Co
Shaily Gupta, February 18 2025
Direct Tax
DOGE - Departamento de Eficiência Governamental DOGE é uma comissão consultiva planejada dos Estados Unidos.
Elon Musk DOGE engineer ‘set for unlimited taxpayer data access’
Gavin Kliger, a DOGE software engineer, is reportedly set to work at the IRS for 120 days
Sam Sholli, February 17 2025
Direct Tax
uksc-court-sittings-2023.jpg
Norton Rose guides RBC to UK Supreme Court tax victory
The Royal Bank of Canada’s success over HMRC represents a milestone in the interpretation of double tax treaties, Norton Rose Fulbright partner Dominic Stuttaford said
Tom Baker, February 14 2025
Gift this article