National Legislation

Jian Li and Alan Paisey

Chapter 8 in International Transfer Pricing in Asia Pacific, 2005, pp 103-118 from Palgrave Macmillan

Abstract: Abstract National governmental controls of International Transfer Pricing practices adopted by multinational companies are greatly influenced by the provisions developed and promulgated by the OECD and the United States of America. An overview of both of these latter sets of legislation has been presented in Chapter 3.

Keywords: Transfer Price; Price Method; Related Party; Related Party Transaction; Resale 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_8

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DOI: 10.1057/9780230511606_8

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