Note:
(a) The report cites (in chronological order):
(i) 何雨欣, 韩洁 and 侯雪静, 避税与反避税：税务部门和跨国公司间的 '猫鼠' 博弈--从 '中国反避税第一大案' 说起. 新华网, Nov 23, 2014.
news.xinhuanet.com/2014-11/23/c_1113367530.htm
(ii) Microsoft to Pay China $140 Million for 'Tax Evasion.' Reuters, Nov 25, 2014. www.reuters.com/article/2014/11/ ... USKCN0J92DD20141125
(iii) 罗亮, 微软回应补缴税款：并非因为有避税行为. 新浪网, Nov 26, 2014.
tech.sina.com.cn/it/2014-11-26/doc-icesifvw8691348.shtml
(b) So far, Microsoft has not released any official statement.