International transfer pricing in Asia Pacific : perspective on trade between Australia, New Zealand and China
Author(s)
Bibliographic Information
International transfer pricing in Asia Pacific : perspective on trade between Australia, New Zealand and China
Palgrave Macmillan, 2005
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Note
Includes bibliographical references (p. 254-261) and index
Description and Table of Contents
Description
In the management of business activity by companies operating in more than one country, the complex array of issues and practices that characterize their movements of assets between constituent company units centres around what has become known as international transfer payments. This book, based on extensive research, explains the nature of the subject, presents the latest data on the practice of transfer payments in three Asia Pacific countries; the regulations, attitudes and conditions which form the context in which they take place; and the events which are most likely to precipitate the intervention of the authorities and lead to investigation and audit.
Table of Contents
Foreword Preface List of Figures List of Tables Global Trading Issues Company and Government Interests Influential Regulations Determining Factors Preparing for Research Research Participants Pacific Trade Perspectives National Legislation Contemporary Pacific Method Choices Policy Determinants International Comparisons Cross-National Analysis Current Audit Practice Tax Monitoring in China On Avoiding Audit Foreign Enterprises in China Pacific Trade Prospects
by "Nielsen BookData"
