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Abstract

In this chapter, data on audit policy and practice are assembled from two internal documents, each prepared by a different tax bureau for the purposes of a national conference of tax authorities in China on the subject of anti-tax avoidance work and experience, together with the direct testimony of a head of an anti-tax avoidance office, specifically obtained for this book.

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© 2007 Jian Li and Alan Paisey

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Li, J., Paisey, A. (2007). Managing the Audit. In: Transfer Pricing Audits in China. Palgrave Macmillan, London. https://doi.org/10.1057/9780230595811_13

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