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Investigation of High-Profit Company

In: Transfer Pricing in China

Author

Listed:
  • Jian Li

    (Kunda Tax Consulting (Shanghai) Limited)

  • Alan Paisey

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.

Suggested Citation

  • Jian Li & Alan Paisey, 2019. "Investigation of High-Profit Company," Springer Books, in: Transfer Pricing in China, chapter 0, pages 141-143, Springer.
    • Handle: RePEc:spr:sprchp:978-981-13-7689-4_24
    DOI: 10.1007/978-981-13-7689-4_24
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