Abstract

http://ssrn.com/abstract=2322437
 


 



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


Jingyi Wang


The University of Hong Kong

August 22, 2013

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

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 ; Last revised: August 17, 2015

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. Available at SSRN: http://ssrn.com/abstract=2322437

Contact Information

Jingyi Wang (Contact Author)
The University of Hong Kong ( email )
Pokfulam Road
Hong Kong, Hong Kong
China

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