Agnes Lo, Associate Professor of Teaching, Lingnan University, Hong Kong, and Raymond Wong, Associate Professor, City University of Hong Kong, discuss an October 29 report issued by China’s State Taxation Administration that provides statistics on China’s advance pricing arrangement program through 2019 . . .
Susi Baerentzen, Ph.D., Copenhagen, analyzes a string of transfer pricing cases decided over the past two years by Denmark’s Supreme Court and high courts which have ruled against the tax administration’s formalistic approach, the most recent example being the July 2 Western High Court ruling in the ECCO shoe case . . .
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