Transfer pricing investigation versus self-inspection

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Transfer pricing investigation versus self-inspection

August 31 2012
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As transfer pricing enforcement evolves, the State Administration of Taxation (SAT) in China has developed the concept of anti-avoidance tax system combining management, service and investigation. Wu Duo and Li Ying of Siemens in China discuss the merits of transfer pricing investigation versus self-inspection.

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Feature ITR Magazine September 2012
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