Abstract
Globalization encourages and facilitates the growth of multinational internal markets. The World Trade Organization estimates that intercompany transactions among multinationals now account for about one-third of total world trade. This significant volume of intercompany transactions has important tax implications for both the multinational enterprises themselves and the agencies of governments that are charged with taxation management in the countries where they operate.
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© 2007 Jian Li and Alan Paisey
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Li, J., Paisey, A. (2007). Audit Adjustment Methods. In: Transfer Pricing Audits in China. Palgrave Macmillan, London. https://doi.org/10.1057/9780230595811_6
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DOI: https://doi.org/10.1057/9780230595811_6
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)