In Chapter 9 a comparison of the International Transfer Pricing methods actually used by the respondent companies showed that those for whom China was the host country adopted different methods from those whose host countries were Australia and New Zealand. Chapter 10 examined a variety of environmental factors and their relative importance in each of the three countries. The sharp cultural differences between Australia and New Zealand on the one hand and China on the other might suggest that the respective business environments involved played an important determining influence and might be the origin for explanations of the differences.
Unable to display preview. Download preview PDF.