Business Restructurings: A Case Analysis and Regulations Applicable to Business Restructurings
The University of Hong Kong
August 22, 2013
International Transfer Pricing Journal, 2013 (Volume 20), No. 5
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
Date posted: September 10, 2013 ; Last revised: August 17, 2015