Audit Adjustment Methods

Jian Li and Alan Paisey

Chapter 6 in Transfer Pricing Audits in China, 2007, pp 69-82 from Palgrave Macmillan

Abstract: Abstract Globalization encourages and facilitates the growth of multinational internal markets. The World Trade Organization estimates that intercompany transactions among multinationals now account for about one-third of total world trade. This significant volume of intercompany transactions has important tax implications for both the multinational enterprises themselves and the agencies of governments that are charged with taxation management in the countries where they operate.

Keywords: Parent Company; Transfer Price; Price Method; Related Party; Related Party Transaction (search for similar items in EconPapers)
Date: 2007
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-59581-1_6

Ordering information: This item can be ordered from
http://www.palgrave.com/9780230595811

DOI: 10.1057/9780230595811_6

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().