Managing the Audit

Jian Li and Alan Paisey

Chapter 13 in Transfer Pricing Audits in China, 2007, pp 160-169 from Palgrave Macmillan

Abstract: Abstract In this chapter, data on audit policy and practice are assembled from two internal documents, each prepared by a different tax bureau for the purposes of a national conference of tax authorities in China on the subject of anti-tax avoidance work and experience, together with the direct testimony of a head of an anti-tax avoidance office, specifically obtained for this book.

Keywords: Parent Company; Transfer Price; Related Party Transaction; Taiwanese Company; Foreign Investment Enterprise (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_13

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DOI: 10.1057/9780230595811_13

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