Abstract

http://ssrn.com/abstract=2322437
 


 



Business Restructurings: A Case Analysis and Regulations Applicable to Business Restructurings


Jingyi Wang


King's College London – The Dickson Poon School of Law

August 22, 2013

International Transfer Pricing Journal, 2013 (Volume 20), No. 5 (Forthcoming)

Abstract:     
The author analyses known details of a recent transfer pricing case involving an adjustment imposed with regard to a business restructuring. Current OECD guidance and Chinese regulations are also considered. Suggestions are provided for drafting Chinese business restructuring regulations.

Number of Pages in PDF File: 8

Keywords: business restructuring, OECD, China, transfer pricing

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Date posted: September 10, 2013  

Suggested Citation

Wang, Jingyi, Business Restructurings: A Case Analysis and Regulations Applicable to Business Restructurings (August 22, 2013). International Transfer Pricing Journal, 2013 (Volume 20), No. 5 (Forthcoming). Available at SSRN: http://ssrn.com/abstract=2322437

Contact Information

Jingyi Wang (Contact Author)
King's College London – The Dickson Poon School of Law ( email )
Somerset House East Wing
Strand
London, WC2R 2LS
United Kingdom

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