Cross-National Analysis

Jian Li and Alan Paisey

Chapter 12 in International Transfer Pricing in Asia Pacific, 2005, pp 174-184 from Palgrave Macmillan

Abstract: Abstract The previous chapter has identified four important variables affecting International Transfer Pricing policies in the three countries — ‘comply with tax law and regulations’, ‘competitive position of the subsidiary’, ‘overall profit to multinational group’, and ‘corporate profit of the subsidiary’. Three variables that contributed most to the differentiation between each pair of national groups are also identified. These environmental variables are ‘rates of customs duties’, ‘tax authority transfer pricing audits’, and ‘restrictions on repatriation of income’. This chapter provides a brief discussion and analysis of these seven key individual environmental variables as they affect International Transfer Pricing policies in Australia, New Zealand and China.

Keywords: Competitive Position; Transfer Price; Multinational Enterprise; Foreign Subsidiary; National Group (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_12

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DOI: 10.1057/9780230511606_12

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