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Which industry is most targetted for TP by the authorities?
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July 01, 2009
We are a Chinese Sanlaiyibu-type export processing trade company. As we do not take title to any materials, are we subject to China TP rules and required to prepare transfer pricing documentation?
Sanlaiyibu is where China-based entities perform single-function contract work, that is, contract processing with materials or given samples, contract assembly and compensation trade.
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