Insider trading in related-party transactions

Author: Guan Qiang
Publisher:
Publish Date: 2003-01-01
Features: The book is divided into six chapters. Chapter 1 primarily analyzes the basic connotation of related-party transactions and the six major types of related-party transactions in the real economy. By explaining the four major objects of related-party transactions, it reveals the essential laws of related-party transactions, namely the law of energy conservation in related-party transactions. Chapter 2 focuses on related-party transactions in the context of accounting. In a narrower sense, related-party transactions in accounting can also be considered a type of narrow-definition related-party transaction. Chapter 3 examines the analysis of reasonable tax avoidance through related-party transactions. Tax avoidance is one of the main purposes of related-party transactions. Through transaction methods such as transfer pricing, enterprises can achieve the goal of reducing tax burdens. Chapter 4 analyzes related-party transactions of listed companies. Chapter 5 discusses the analysis of related-party transactions of multinational corporations. As a global production and operation group, multinational corporations often rely on related-party transactions such as transfer pricing to achieve a series of purposes, including reducing the overall tax burden globally, mitigating risks, and circumventing regulations. Chapter 6 is an analysis of money laundering related-party transactions. As an attempt in this book, this chapter explores a broader perspective, taking money laundering as the analysis object, and introduces the manifestations and in-depth analysis of related-party transactions in money laundering activities.