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Value Chain Analysis Investigation in Shenyang City

  • Jian LiEmail author
  • Alan Paisey
Chapter

Abstract

Using a value chain analysis approach, the tax authority in Shenyang City conducted a transfer pricing investigation on a highly profitable enterprise, following the discovery of irreconcilable charges to local and overseas customers. The item of immediate interest was the patent disparity of the prices the identical product was charged to the two sets of customers.

Copyright information

© The Author(s) 2019

Authors and Affiliations

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

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