Clearly Exported Profits

  • Jian LiEmail author
  • Alan Paisey


A company manufacturing boots in China is wholly owned by a Taiwan-funded enterprise and acts as a contract manufacturer. The purchases of raw materials and sales of finished products are controlled by the parent company in Taiwan, as shown in Fig. 21.1.

Copyright information

© The Author(s) 2019

Authors and Affiliations

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

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