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For the Future

  • Jian LiEmail author
  • Alan Paisey
Chapter

Abstract

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.

Bibliography

  1. Public Notice Regarding Certain Corporate Income Tax Matters on Outbound Payments to Overseas-Related Parties (Public Notice [2015] No. 16).Google Scholar
  2. 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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