In this special edition of Insights: Transfer Pricing, CRA analyzes the regulatory, tax, and transfer pricing issues on the major types of intercompany payments that multinational corporations may have with their subsidiary and affiliated companies operating in China. Through case studies derived from actual examples of multinational corporations operating in China, CRA illustrates practical problems and suggests possible solutions in “Intercompany payments between multinational corporations and their affiliated companies in China.”
Significant tax risk to non-US companies created by America First Trade Policy
On his first day in office, President Trump signed two memoranda, the Global Tax Deal and the America First Trade Policy, covering noteworthy international...