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

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

8 Pages Posted: 10 Sep 2013 Last revised: 17 Aug 2015

Jingyi Wang

The University of Hong Kong

Date Written: August 22, 2013

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.

Keywords: business restructuring, OECD, China, transfer pricing

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

Jingyi Wang (Contact Author)

The University of Hong Kong ( email )

Pokfulam Road
Hong Kong, Hong Kong
China

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