SAT’s Liao Tizhong discusses China’s transfer pricing position: Part two

Liao Tizhong is deputy director general of international taxation in the State Administration of Taxation (SAT) of the People’s Republic of China. He speaks to TPWeek, in a two-part interview, about China's audit focus, the country's taxation of the indirect transfer of equity shares, OECD's BEPS project and challenges to China's international tax administration.