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Using the Profit Split Method for Intangible Assets

  • Jian LiEmail author
  • Alan Paisey
Chapter

Abstract

A German parent company is engaged in the research and development, production, and distribution of information technology products. Its Chinese subsidiary company provides the software development services for the parent company.

Bibliography

  1. Deng Chang Ping (2017) A Practical Guide to Special Tax Adjustment. China: China Market Press.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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