Audit in Action

Jian Li and Alan Paisey

Chapter 11 in Transfer Pricing Audits in China, 2007, pp 134-148 from Palgrave Macmillan

Abstract: Abstract In common with other major trading countries, China prefers to see the use of the arm’s length pricing principle applied in all transactions between foreign companies and their associated companies operating in China. In view of the widespread failure of companies to observe this principle in practice, however, China has adopted increasingly stringent measures to enforce the use of it, including the enactment of elaborate rules for the guidance of both the companies themselves and the tax authority staff who work to ensure compliance.

Keywords: Joint Venture; Parent Company; Sales Revenue; Sport Shoe; Taxable Revenue (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-59581-1_11

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DOI: 10.1057/9780230595811_11

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