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International Comparisons

  • Jian Li
  • Alan Paisey

Abstract

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.

Keywords

Environmental Variable Host Country Rank Order Chinese Company Transfer Price 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Jian Li and Alan Paisey 2005

Authors and Affiliations

  • Jian Li
  • Alan Paisey

There are no affiliations available

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