As a summary, the survey results indicate that the major transfer pricing concerns of the Chinese tax authorities will determine the practical application of their work will remain as follows.
- Public Notice Regarding Certain Corporate Income Tax Matters on Outbound Payments to Overseas-Related Parties (Public Notice  No. 16).Google Scholar
- State Administration of Taxation (2017) Questions and Answers: Transfer Pricing Investigations and Adjustments. China: China Tax Publishing House.Google Scholar
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