Contemporary Audit System

Jian Li and Alan Paisey

Chapter 9 in Transfer Pricing Audits in China, 2007, pp 101-112 from Palgrave Macmillan

Abstract: Abstract The current Chinese transfer pricing regulations govern the administration of tax audits conducted by tax authorities on related party transactions. The rules set out detailed procedures to be followed when tax officers decide to conduct a transfer pricing audit. In general, the tax audit procedures and approaches are classified as follows.

Keywords: World Trade Organization; Parent Company; Intangible Asset; Transfer Price; 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_9

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

DOI: 10.1057/9780230595811_9

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 ().