Audit Risk Levels

Jian Li and Alan Paisey

Chapter 12 in Transfer Pricing Audits in China, 2007, pp 149-159 from Palgrave Macmillan

Abstract: Abstract Tax avoidance and evasion are widely practised in China in every taxation category but none more so than in the field of transfer pricing. Within the last five years it has been estimated that about 80% of foreign investment enterprises have been guilty of tax evasion. In 1997 the number of businesses registered was 24 times greater than the number of registrations of taxpayers, a differential that within two years increased to 303 times (Mo, 2003, pp. 80–4).

Keywords: Foreign Direct Investment; Parent Company; Transfer Price; Related Party Transaction; Resale Price (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-59581-1_12

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DOI: 10.1057/9780230595811_12

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