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China (People's Rep.) - Luxury Market – China P&L or Chinese P&L?

Country:
China (People's Rep.)
Author:
J. (Janice) Ng; Y. (Yvonne) Fan; C.B. Kinsky
Issue:
International Transfer Pricing Journal, 2018 (Volume 25), No 6
Published:
22 November 2018
This article aims to present a comprehensive picture and dissect the multiple facets of the rationale behind luxury shopping behaviours of Chinese consumers. Specifically, it discusses in depth why Chinese consumers make luxury purchases abroad and how their preferences for particular brands are determined. Further, this article argues that the revenue and expenses associated with luxury goods purchased by Chinese consumers abroad and those associated with luxury goods purchased in China should be viewed separately and that commingling these two concepts could result in a double-tax situation.
 
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