Abstract
Of the four categories of assets that can enter into the transfer transactions between companies and become the subject of transfer pricing arrangements, the one with the least precision of definition with its many items is services.
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Bibliography
Notice of Anti-Avoidance Examination on Significant Outbound Payments, (Circular [2014] No. 146).
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). Falling Transactions with Rising Fees. In: Transfer Pricing in China. Palgrave Macmillan, Singapore. https://doi.org/10.1007/978-981-13-7689-4_12
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DOI: https://doi.org/10.1007/978-981-13-7689-4_12
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Publisher Name: Palgrave Macmillan, Singapore
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