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Transfer Pricing for China’s Outbound Investment in an Antiavoidance Context

With the deepening of globalisation, the OECD has called for the strengthening of multilateral cooperation and the adoption of harmonised measures to suppress double non-taxation and transfer pricing has become one of the core international taxation and anti-avoidance subjects. In this context, Chinese companies will inevitably encounter transfer pricing issues when investing overseas. This article discusses potential transfer pricing issues and the coping measures for Chinese companies from a “going-out” perspective.