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Abstract

This book presents the results of a study of International Transfer Pricing practices and audits in respect of Australia, New Zealand and China, as three prominent economies of the Pacific Region. The data base for it represents a large variety of company sizes, types of industry and business operations. A number of the respondent firms reported having a significant amount of intercompany transfers crossing international boundaries, implying that International Transfer Pricing is an important issue for those companies.

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© 2005 Jian Li and Alan Paisey

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Li, J., Paisey, A. (2005). Pacific Trade Prospects. In: International Transfer Pricing in Asia Pacific. Palgrave Macmillan, London. https://doi.org/10.1057/9780230511606_17

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