Transfer pricing is in the spotlight for our second issue of the China Tax for the Healthcare and Life Sciences Industry series.   We have outlined the specific concerns of pharmaceutical and medical device companies operating in China regarding their transfer pricing arrangements, as well as our key recommendations for:   

• Effectively managing the transfer pricing value chain in China;
• Striking a sensible balance amongst the various regulatory authorities governing China’s healthcare companies regarding intercompany arrangements;
• and Developing a feasible approach to mitigate detection and technical risk.