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Cross-National Analysis

In: International Transfer Pricing in Asia Pacific

Author

Listed:
  • Jian Li
  • Alan Paisey

Abstract

The previous chapter has identified four important variables affecting International Transfer Pricing policies in the three countries — ‘comply with tax law and regulations’, ‘competitive position of the subsidiary’, ‘overall profit to multinational group’, and ‘corporate profit of the subsidiary’. Three variables that contributed most to the differentiation between each pair of national groups are also identified. These environmental variables are ‘rates of customs duties’, ‘tax authority transfer pricing audits’, and ‘restrictions on repatriation of income’. This chapter provides a brief discussion and analysis of these seven key individual environmental variables as they affect International Transfer Pricing policies in Australia, New Zealand and China.

Suggested Citation

  • Jian Li & Alan Paisey, 2005. "Cross-National Analysis," Palgrave Macmillan Books, in: International Transfer Pricing in Asia Pacific, chapter 12, pages 174-184, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-51160-6_12
    DOI: 10.1057/9780230511606_12
    as

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