Advertisement

Falling Transactions with Rising Fees

  • Jian LiEmail author
  • Alan Paisey
Chapter

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.

Bibliography

  1. Notice of Anti-Avoidance Examination on Significant Outbound Payments, (Circular [2014] No. 146).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

Personalised recommendations