Abstract
Management personnel have long made assumptions about the vigilance and priority levels of SAT officials, seen as conducting a campaign to prevent losses to China’s exchequer, caused by a company’s deliberate or inadvertent transfer pricing policies. Loss-making or low-profitable companies were expected to be first in line for investigation, while high-margin enterprises would be overlooked in their lofty ineligibility.
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Li, J., Paisey, A. (2019). Investigation of High-Profit Company. In: Transfer Pricing in China. Palgrave Macmillan, Singapore. https://doi.org/10.1007/978-981-13-7689-4_24
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DOI: https://doi.org/10.1007/978-981-13-7689-4_24
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Publisher Name: Palgrave Macmillan, Singapore
Print ISBN: 978-981-13-7688-7
Online ISBN: 978-981-13-7689-4
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