Abstract
China has been deluged by world industries large and small. China’s experience over nearly half a century had been to differentiate between industries according to their practices, products, and potential. The following summaries reflect Chinese findings, attitudes, legislative requirements, and expectations regarding the most important of the multinationals trading in the country, including issues of transfer pricing.
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Bibliography
State Administration of Taxation (2017) Questions and Answers: Transfer Pricing Investigations and Adjustments. China: China Tax Publishing House.
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Li, J., Paisey, A. (2019). Variable Terms and Conditions in Different Industries. In: Transfer Pricing in China. Palgrave Macmillan, Singapore. https://doi.org/10.1007/978-981-13-7689-4_3
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DOI: https://doi.org/10.1007/978-981-13-7689-4_3
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Publisher Name: Palgrave Macmillan, Singapore
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