Abstract
Undoubtedly the introduction of transfer pricing documentation requirements and detailed tax return disclosures has dominated the transfer pricing discussion in China recently, and this will be discussed in detail
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Although often referred to interchangeably, expense centers differ from cost centers in that the activities of the former tend to be core in nature while the activities of the latter tend to be non-core in nature.
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© 2011 Springer-Verlag Berlin Heidelberg
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Devonshire-Ellis, C., Scott, A., Woollard, S. (2011). Designing and Implementing a Transfer Pricing System. In: Devonshire-Ellis, C., Scott, A., Woollard, S. (eds) Transfer Pricing in China. China Briefing. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-16080-6_2
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DOI: https://doi.org/10.1007/978-3-642-16080-6_2
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