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Transfer Pricing in China and India

 
Eriko Hirai TP Director London Rebecca Coke TP Manager Shanghai and Hitesh Sharma Tax Partner Mumbai Ernst & Young provide a practical overview of Chinese and Indian transfer pricing regulations
 
Although the more developed countries still account for most world trade globalisation has brought some new strong entrants from the emerging markets. With their abundant supplies of low-cost labour and growing domestic markets China and India have become favourite destinations for foreign direct investment. Statistics show that UK companies are also investing more in China and India. Corporate tax directors of these companies identified transfer pricing (TP) as the most important item on their agenda according to Ernst & Young's 2006 Global TP Survey.
 
This article provides an...

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