When making a tax planning strategy in China, what considerations should be done?
The obvious concern should be what the business goals and priorities are and using that as a starting point one might consider the following: 1. The overall corporate structure of your company. 2. Where the revenues are being earned. 3. Determine where the intangible and tangible assets are located? 4. What the transfer pricing policies are. 5. What constraints there are to moving assets, entities and people. Considerations in this context include tax deferral structures, migration of intangible property, shifting of profits, and use of management -and service fees.
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