International Comparisons

Jian Li and Alan Paisey

Chapter 11 in International Transfer Pricing in Asia Pacific, 2005, pp 157-173 from Palgrave Macmillan

Abstract: Abstract In Chapter 9 a comparison of the International Transfer Pricing methods actually used by the respondent companies showed that those for whom China was the host country adopted different methods from those whose host countries were Australia and New Zealand. Chapter 10 examined a variety of environmental factors and their relative importance in each of the three countries. The sharp cultural differences between Australia and New Zealand on the one hand and China on the other might suggest that the respective business environments involved played an important determining influence and might be the origin for explanations of the differences.

Keywords: Environmental Variable; Host Country; Rank Order; Chinese Company; Transfer Price (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_11

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DOI: 10.1057/9780230511606_11

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