Download or read book Location-specific Advantages : a Rising Disruptive Factor in Transfer Pricing written by Jinyan Li and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the authors consider location-specific advantages (LSAs) in transfer pricing analysis, with a special emphasis on the practice in China. They suggest that LSAs disrupt some of the basic assumptions underlying the current consensus on the application of the arm's length principle without, arguably, violating the purpose of the principle as stated in article 9 of the OECD Model.