Current Audit Practice

Jian Li and Alan Paisey

Chapter 13 in International Transfer Pricing in Asia Pacific, 2005, pp 185-210 from Palgrave Macmillan

Abstract: Abstract In a study of International Transfer Pricing tax audits in China, Chan and Chow (1997b) discovered that a number of corporate attributes might lead to an increased risk of tax audits. The research for this book, therefore, was generally based on the expectation that particular attributes of a company are likely to be associated with International Transfer Pricing audits by the tax authorities.

Keywords: Home Country; Total Revenue; Transfer Price; Retail Trade; Industry Type (search for similar items in EconPapers)
Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-51160-6_13

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DOI: 10.1057/9780230511606_13

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