Audits in Future

Jian Li and Alan Paisey

Chapter 14 in Transfer Pricing Audits in China, 2007, pp 170-177 from Palgrave Macmillan

Abstract: Abstract This book offers an introduction to, and overview of, transfer pricing audits in China. It consists firstly of a reference to the commercial landscape of the current world economy as it affects and is manifested in China, an explanation of the nature and purposes of transfer pricing, and the laws and regulations which worldwide authorities have put in place to curb the transfer pricing malpractice which deprives national governments of their legitimate tax revenues. There follows a range of topics covering the attitudes of foreign investment companies to transfer pricing and their uses of it, the organization, extent and procedural steps involved in the audit of a foreign investment enterprise operating in China, together with case studies and the views and comments of tax officials concerned with audit work, special reference being made to the company characteristics and practices which are most likely to invite the attention of the tax authorities and a consequent audit.

Keywords: Foreign Direct Investment; Transfer Price; Related Party Transaction; Foreign Investment Enterprise; Audit Risk (search for similar items in EconPapers)
Date: 2007
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-59581-1_14

Ordering information: This item can be ordered from
http://www.palgrave.com/9780230595811

DOI: 10.1057/9780230595811_14

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().