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An Issue for a High-Technology Company

  • Jian LiEmail author
  • Alan Paisey
Chapter

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.

Bibliography

  1. Administrative Rules for Special Tax Investigation and Adjustment and Mutual Agreement Procedures. Announcement [2017] No. 6.Google Scholar
  2. Carey, S. and Li, J. (2014) Transfer Pricing Risk Management. China Tax Intelligence. Volume 9. November 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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