International Transfer Pricing Journal, 2013 (Volume 20), No. 5
8 Pages Posted: 10 Sep 2013 Last revised: 17 Aug 2015
Date Written: August 22, 2013
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.
Keywords: business restructuring, OECD, China, transfer pricing
Suggested Citation: 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: https://ssrn.com/abstract=2322437