The Resource Tax compliance and audit adjustment - an investigation of the transfer pricing methodologies

Tax compliance and audit adjustment - an investigation of the transfer pricing methodologies

Label
Tax compliance and audit adjustment - an investigation of the transfer pricing methodologies
Title
Tax compliance and audit adjustment - an investigation of the transfer pricing methodologies
Creator
Subject
Language
eng
Summary
This article provides insights into the legal framework of transfer pricing issues from the regulatory perspective in China. It first provides a detailed description of the development of transfer pricing regulations in China. Then, it documents various transfer pricing methods that are allowed under the Chinese regulations (with a comparison to the U.S. regulations), and investigate how institutional characteristics affect the selection of transfer pricing methods by the tax authorities
Citation source
In: International tax journal. - Chicago. - Vol. 33 (2007),
http://library.link/vocab/creatorName
  • Lo, A.W.Y
  • Wong, R.M.K
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • tax compliance
  • audit
  • MNE
Label
Tax compliance and audit adjustment - an investigation of the transfer pricing methodologies
Instantiates
Publication
Label
Tax compliance and audit adjustment - an investigation of the transfer pricing methodologies
Publication

Library Locations

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      52.3736660 4.9336932
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