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Tax Monitoring in China

In: International Transfer Pricing in Asia Pacific

Author

Listed:
  • Jian Li
  • Alan Paisey

Abstract

In Chapter 6 it was explained how the qualitative evidence from four Chinese tax authorities was obtained. The purpose of the case studies was to have an in-depth and on-site investigation of the Chinese International Transfer Pricing auditing system and practices and their effectiveness in restricting multinational transfer pricing manipulation in China.

Suggested Citation

  • Jian Li & Alan Paisey, 2005. "Tax Monitoring in China," Palgrave Macmillan Books, in: International Transfer Pricing in Asia Pacific, chapter 14, pages 211-224, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-51160-6_14
    DOI: 10.1057/9780230511606_14
    as

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