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Outbound Service Fee Payment in Qingdao City

  • Jian LiEmail author
  • Alan Paisey
Chapter

Abstract

Following the issue of the Notice of Anti-Avoidance Examination on Significant Outbound Payments, Circular [2014] No. 146, China’s tax authorities began to use that declaration of policy for investigating the significant outbound service fees and royalty payments by multinational companies operating in their tax jurisdictions.

Bibliography

  1. Notice of Anti-Avoidance Examination on Significant Outbound Payments, Circular [2014] No. 146.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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