Current Audit Practice

  • Jian Li
  • Alan Paisey

Abstract

In a study of International Transfer Pricing tax audits in China, Chan and Chow (1997b) discovered that a number of corporate attributes might lead to an increased risk of tax audits. The research for this book, therefore, was generally based on the expectation that particular attributes of a company are likely to be associated with International Transfer Pricing audits by the tax authorities.

Keywords

Income Fishing Sonal Alan 

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Copyright information

© Jian Li and Alan Paisey 2005

Authors and Affiliations

  • Jian Li
  • Alan Paisey

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