Tax Monitoring in China

Jian Li and Alan Paisey

Chapter 14 in International Transfer Pricing in Asia Pacific, 2005, pp 211-224 from Palgrave Macmillan

Abstract: Abstract In Chapter 6 it was explained how the qualitative evidence from four Chinese tax authorities was obtained. The purpose of the case studies was to have an in-depth and on-site investigation of the Chinese International Transfer Pricing auditing system and practices and their effectiveness in restricting multinational transfer pricing manipulation in China.

Keywords: Foreign Direct Investment; Foreign Investment; Transfer Price; Price Method; Related Party Transaction (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_14

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DOI: 10.1057/9780230511606_14

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