Outbound Service Fee Payment in Qingdao City

Jian Li () and Alan Paisey
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Jian Li: Kunda Tax Consulting (Shanghai) Limited

Chapter Chapter 26 in Transfer Pricing in China, 2019, pp 149-152 from Springer

Abstract: Abstract Following the issue of the Notice of Anti-Avoidance Examination on Significant Outbound Payments, Circular [2014] No. 146, China’s tax authorities began to use that declaration of policy for investigating the significant outbound service fees and royalty payments by multinational companies operating in their tax jurisdictions.

Date: 2019
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DOI: 10.1007/978-981-13-7689-4_26

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