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  • 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

Home Country Total Revenue Transfer Price Retail Trade Industry Type 
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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