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Policy Development on Transfer Pricing

  • Jian LiEmail author
  • Alan Paisey
Chapter

Abstract

A number of important changes in the international economic scene and internally in China itself have had an impact on the policy of the Chinese government toward transfer pricing, acting through its State Administration of Taxation. In short, recent years has produced an intensity of determination and physical effort to counter every tax evasion tactic and gather the taxation due from the economic sources in question.

Bibliography

  1. Carey, S. and Li, J. (2013) Avoiding the China Cash Trap. China Tax Intelligence. Volume 9. November 2013.Google Scholar
  2. Circular of the State Administration of Taxation on Intensifying Investigation into and Analysis of Transfer Pricing. Guo Shui Fa (2007) No. 236.Google Scholar
  3. Matters Relating to Improved Administration of Related Party Declarations and Contemporaneous Documentation. Announcement (2016) No. 42.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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