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International Comparisons

In: International Transfer Pricing in Asia Pacific

Author

Listed:
  • Jian Li
  • Alan Paisey

Abstract

In Chapter 9 a comparison of the International Transfer Pricing methods actually used by the respondent companies showed that those for whom China was the host country adopted different methods from those whose host countries were Australia and New Zealand. Chapter 10 examined a variety of environmental factors and their relative importance in each of the three countries. The sharp cultural differences between Australia and New Zealand on the one hand and China on the other might suggest that the respective business environments involved played an important determining influence and might be the origin for explanations of the differences.

Suggested Citation

  • Jian Li & Alan Paisey, 2005. "International Comparisons," Palgrave Macmillan Books, in: International Transfer Pricing in Asia Pacific, chapter 11, pages 157-173, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-51160-6_11
    DOI: 10.1057/9780230511606_11
    as

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