The Concept of Transfer Pricing

  • Jian LiEmail author
  • Alan Paisey


A multinational group has its original company and headquarters in Country A. It founds companies in foreign countries B, C, and D, as in Fig. 2.1, supplying them with assets at their foundation and then continuously when they are operating normally, variously exchanging assets from them in due course. They remain related to the original company in Country A.


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  3. Paisey, A. and Li, J. (2012) Transfer Pricing – a diagrammatic and case study introduction, with special reference to China. Florida: Brown Walker Press.Google Scholar

Copyright information

© The Author(s) 2019

Authors and Affiliations

  1. 1.Kunda Tax Consulting (Shanghai) LimitedShanghaiChina
  2. 2.ChristchurchNew Zealand

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