Value Chain Analysis Investigation in Shenyang City

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

Chapter Chapter 27 in Transfer Pricing in China, 2019, pp 153-155 from Springer

Abstract: Abstract Using a value chain analysis approach, the tax authority in Shenyang City conducted a transfer pricing investigation on a highly profitable enterprise, following the discovery of irreconcilable charges to local and overseas customers. The item of immediate interest was the patent disparity of the prices the identical product was charged to the two sets of customers.

Date: 2019
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DOI: 10.1007/978-981-13-7689-4_27

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