Abstract
In common with many other large enterprises, a multinational group founded a company in China, taking advantage of local resources, including land at a discounted cost, building-construction labor and materials, and operating labor at various levels. It was classed as a manufacturer of high-technology products, selling its output to an associated company in the group overseas and to internal markets.
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Bibliography
Administrative Rules for Special Tax Investigation and Adjustment and Mutual Agreement Procedures. Announcement [2017] No. 6.
Carey, S. and Li, J. (2014) Transfer Pricing Risk Management. China Tax Intelligence. Volume 9. November 2014.
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Li, J., Paisey, A. (2019). An Issue for a High-Technology Company. In: Transfer Pricing in China. Palgrave Macmillan, Singapore. https://doi.org/10.1007/978-981-13-7689-4_11
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DOI: https://doi.org/10.1007/978-981-13-7689-4_11
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Publisher Name: Palgrave Macmillan, Singapore
Print ISBN: 978-981-13-7688-7
Online ISBN: 978-981-13-7689-4
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