Recently due to the rapid growth of the global economy, multinational enterprises have tried to utilize the internal resources optimally within the affiliated group, and they have also taken the transfer pricing arrangement to minimize their global taxes, and to maximize their benefit. Depend on the economy growth, China provide parts of the contribution in global economy, Chinese economy and taxable income avoid to be impacted by the transfer pricing, the tax authority have to do the special tax adjustment for multinational enterprises who will use the unreasonable transfer pricing to minimize their tax cost. |