Unfair Cost Sharing

  • Jian LiEmail author
  • Alan Paisey


It would normally be assumed that a huge economy like China would find the largest single source of its inward foreign direct investment had come from other substantial economies around the world. Surprisingly, two small countries have led the list. Hong Kong was the top economy to make foreign direct investments into China in recent years, followed by Singapore.


  1. Carey, S. and Li, J. (2014) Transfer Pricing Audits of Service Fees: Are you at risk? China Tax Intelligence. Volume 9. February 2014.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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