Tax Monitoring in China

  • Jian Li
  • Alan Paisey

Abstract

In Chapter 6 it was explained how the qualitative evidence from four Chinese tax authorities was obtained. The purpose of the case studies was to have an in-depth and on-site investigation of the Chinese International Transfer Pricing auditing system and practices and their effectiveness in restricting multinational transfer pricing manipulation in China.

Keywords

Income Expense Arena Nism Poss 

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Copyright information

© Jian Li and Alan Paisey 2005

Authors and Affiliations

  • Jian Li
  • Alan Paisey

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