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Investigation of High-Profit Company

  • Jian LiEmail author
  • Alan Paisey
Chapter

Abstract

Management personnel have long made assumptions about the vigilance and priority levels of SAT officials, seen as conducting a campaign to prevent losses to China’s exchequer, caused by a company’s deliberate or inadvertent transfer pricing policies. Loss-making or low-profitable companies were expected to be first in line for investigation, while high-margin enterprises would be overlooked in their lofty ineligibility.

Copyright information

© The Author(s) 2019

Authors and Affiliations

  1. 1.Kunda Tax Consulting (Shanghai) LimitedShanghaiChina
  2. 2.ChristchurchNew Zealand

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