Transfer pricing audits in China

書誌事項

Transfer pricing audits in China

Jian Li and Alan Paisey

Palgrave Macmillan, 2007

大学図書館所蔵 件 / 7

この図書・雑誌をさがす

注記

Includes bibliographical references (p. 178-180) and index

内容説明・目次

内容説明

This book focuses on the practice of transfer pricing audits which the Chinese government operates in the case of the vast number of foreign enterprises operating in the Chinese economy. It includes the testimony of Chinese officials about their work, material that given the secrecy of Chinese business and culture, is difficult to come by.

目次

PART ONE: FIELD OF AUDIT Foreign Direct Investments and Enterprises Transfer Pricing in Concept PART TWO: MECHANICS OF AUDIT Transfer Pricing Rules of Trading Partner China's Transfer Pricing Rules Associated Enterprises Audit Adjustment Methods Documentation and Penalties Advance Pricing Agreements Contemporary Audit System PART THREE: EXPERIENCE OF AUDIT Foreign Company Practice Audit in Action Audit Risk Levels Managing the Audit Audits in Future Conclusion

「Nielsen BookData」 より

詳細情報

ページトップへ