Resale Prices in Test of Transfer Pricing

  • Jian LiEmail author
  • Alan Paisey


The Chinese company is a subsidiary of a foreign-owned company in a multinational group producing electric products. The transactions with the related foreign parent company included the acquisition of manufacturing equipment and raw materials.

Copyright information

© The Author(s) 2019

Authors and Affiliations

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

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