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Palgrave Macmillan

Transfer Pricing Audits in China

  • Book
  • © 2007

Overview

Authors:
  1. Jian Li
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  2. Alan Paisey
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Table of contents (14 chapters)

  1. Front Matter

    Pages i-xxi
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  2. Field of Audit

    1. Front Matter

      Pages 1-1
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    2. Foreign Direct Investments and Enterprises

      • Jian Li, Alan Paisey
      Pages 3-17

    3. Transfer Pricing in Concept

      • Jian Li, Alan Paisey
      Pages 18-30

  3. Mechanics of Audit

    1. Front Matter

      Pages 31-31
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    2. Transfer Pricing Rules of Trading Partners

      • Jian Li, Alan Paisey
      Pages 33-44

    3. China’s Transfer Pricing Rules

      • Jian Li, Alan Paisey
      Pages 45-55

    4. Associated Enterprises

      • Jian Li, Alan Paisey
      Pages 56-68

    5. Audit Adjustment Methods

      • Jian Li, Alan Paisey
      Pages 69-82

    6. Documentation and Penalties

      • Jian Li, Alan Paisey
      Pages 83-89

    7. Advance Pricing Agreements

      • Jian Li, Alan Paisey
      Pages 90-100

    8. Contemporary Audit System

      • Jian Li, Alan Paisey
      Pages 101-112

  4. Experience of Audit

    1. Front Matter

      Pages 113-113
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    2. Foreign Company Practice

      • Jian Li, Alan Paisey
      Pages 115-133

    3. Audit in Action

      • Jian Li, Alan Paisey
      Pages 134-148

    4. Audit Risk Levels

      • Jian Li, Alan Paisey
      Pages 149-159

    5. Managing the Audit

      • Jian Li, Alan Paisey
      Pages 160-169

    6. Audits in Future

      • Jian Li, Alan Paisey
      Pages 170-177

  5. Back Matter

    Pages 178-185
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Keywords

About this book

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.

About the authors

ALAN PAISEY previous publications include eight books and over sixty articles in the field of educational management. Since moving to New Zealand he has become interested in recording the experiences of veteran aircrew members and others of the Second World War.

JIAN LI is a senior manager with a specialist consultancy, Transfer Pricing Associates, providing services to multinationals in the Greater China region. Dr Li has extensive experience in accounting, auditing and transfer pricing matters. His doctorial studies focused on transfer pricing theory and practices of multinational companies in the Asia Pacific region.

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