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Choon Beng Teoh

As seen in: International Tax Review
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Articles

Webinar: Hainan and changing supply chains - Adapting to a new business landscape

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By Benjamin Lu, Harry Zhang, Vivian Shao, Choon Beng Teoh
| International Tax Review Verified
Register here to join the webinar on June 22 In association with KPMG China, the live webinar will take place on June 22 at 10am BST/5pm CST (Beijing time). At a time when the world has been dealing with COVID-19 for years, businesses are facing greater challenges than ever before. These include anti-COVID control measures, geopolitical shifts, and Sino-US political tensions.
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Challenges in implementing TP adjustments in China: Are there effective solutions?

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By Choon Beng Teoh, Xiaoyue Wang, Leanna Reeves, Harry Zhang
| International Tax Review Verified
Most subsidiaries of multinational enterprise (MNE) groups in China adopt a limited risk business model. The limited risk model requires that the transfer pricing (TP) results and profits of the China MNEs’ related party transactions are kept at levels comparable to other unrelated parties in the market that undertake similar functions and risks.
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MNEs in China use TP adjustments to manage year-end problems

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By Leanna Reeves, Choon Beng Teoh, Xiaoyue Wang
| International Tax Review Verified
This content is from: Transfer Pricing Chinese tax authorities are making it difficult for multinationals in China to make end-of-year transfer pricing (TP) adjustments, forcing tax departments to be extra vigilant and manage the administrative burden and customs issues differently.
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