International Transfer Pricing for Business Operations in China: Inducements, Regulation and Practice
实证分析中国国际转让定价，发现外商投资企业面临混合诱因，法规与贸易伙伴相似，但地方竞争和执法资源不足阻碍审计，总体数据不支持利润转移，但部分行业有证据。
This paper provides an empirical analysis of international transfer pricing in the People's Republic of China. The examination of the business environment in China reveals a mixed inducement for transfer pricing decisions by foreign investment enterprises (FIEs). The legislation on transfer pricing in China is similar to that of its major trading partners. Competition among local governments for foreign investment, inadequate resources for tax enforcement, and inadequate documentation by taxpayers hinder tax audits on transfer pricing. An analysis of aggregate import and export data does not support the allegation that, in general, FIEs shift profits out of China by over‐pricing their imports and under‐pricing their exports. However, there was some evidence of outward income‐shifting in certain key sectors.