As previously indicated, the individual people who together formed the respondent group supplying the data for the research presented in this book, consisted of two sub groups — the financial officers of the subsidiary companies of multinationals located in Australia, New Zealand and China as their host countries, and an array of tax officers employed by a wide range of tax authorities across the many provinces and cities of China. The latter were canvassed partly by personal interview and partly by postal contact. This chapter presents the data about the companies and the tax authorities represented with suitable analyses of the information acquired for its significance for the practice of trade in the Pacific.
KeywordsForeign Direct Investment Research Participant Retail Trade International Transfer Related Party Transaction
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