Abstract
A company located in an inland city produces and sells electronic products. Figure 32.1 shows that all its products are sold to a domestic-related company in Shanghai. The related company is a high-technology company enjoying a preferential income tax rate of 15%.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Author information
Authors and Affiliations
Corresponding author
Rights and permissions
Copyright information
© 2019 The Author(s)
About this chapter
Cite this chapter
Li, J., Paisey, A. (2019). Domestic-Related Company Transactions. In: Transfer Pricing in China. Palgrave Macmillan, Singapore. https://doi.org/10.1007/978-981-13-7689-4_32
Download citation
DOI: https://doi.org/10.1007/978-981-13-7689-4_32
Published:
Publisher Name: Palgrave Macmillan, Singapore
Print ISBN: 978-981-13-7688-7
Online ISBN: 978-981-13-7689-4
eBook Packages: Business and ManagementBusiness and Management (R0)