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.
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© 2005 Jian Li and Alan Paisey
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Li, J., Paisey, A. (2005). Current Audit Practice. In: International Transfer Pricing in Asia Pacific. Palgrave Macmillan, London. https://doi.org/10.1057/9780230511606_13
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DOI: https://doi.org/10.1057/9780230511606_13
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-54308-3
Online ISBN: 978-0-230-51160-6
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)