Variable Terms and Conditions in Different Industries

  • Jian LiEmail author
  • Alan Paisey


China has been deluged by world industries large and small. China’s experience over nearly half a century had been to differentiate between industries according to their practices, products, and potential. The following summaries reflect Chinese findings, attitudes, legislative requirements, and expectations regarding the most important of the multinationals trading in the country, including issues of transfer pricing.


  1. State Administration of Taxation (2017) Questions and Answers: Transfer Pricing Investigations and Adjustments. China: China Tax Publishing House.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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