Abstract
This book offers an introduction to, and overview of, transfer pricing audits in China. It consists firstly of a reference to the commercial landscape of the current world economy as it affects and is manifested in China, an explanation of the nature and purposes of transfer pricing, and the laws and regulations which worldwide authorities have put in place to curb the transfer pricing malpractice which deprives national governments of their legitimate tax revenues. There follows a range of topics covering the attitudes of foreign investment companies to transfer pricing and their uses of it, the organization, extent and procedural steps involved in the audit of a foreign investment enterprise operating in China, together with case studies and the views and comments of tax officials concerned with audit work, special reference being made to the company characteristics and practices which are most likely to invite the attention of the tax authorities and a consequent audit.
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© 2007 Jian Li and Alan Paisey
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Li, J., Paisey, A. (2007). Audits in Future. In: Transfer Pricing Audits in China. Palgrave Macmillan, London. https://doi.org/10.1057/9780230595811_14
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DOI: https://doi.org/10.1057/9780230595811_14
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-28028-5
Online ISBN: 978-0-230-59581-1
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)