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China - Business Restructurings: A Case Analysis and Regulations Applicable to Business Restructurings

Country:
China
Author:
J. (Jingyi) Wang
Issue:
International Transfer Pricing Journal, 2013 (Volume 20), No 5
Published:
22 August 2013
The author analyses known details of a recent transfer pricing case involving an adjustment imposed with regard to a business restructuring. Current OECD guidance and Chinese regulations are also considered. Suggestions are provided for drafting Chinese business restructuring regulations.
 
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