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People’s Bank of China (2014) The Rules for Implementation on Split Accounting Businesses of China (Shanghai) Pilot Free Trade Zone.
http://www.china-shftz.gov.cn/PublicInformation.aspx?GID=54ceb30e-f6ab-4daf-9fdd-d87fec9f5f2e&CID=953a259a-1544-4d72-be6a-264677089690&MenuType=1&navType=1

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