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Influential Regulations

In: International Transfer Pricing in Asia Pacific

Author

Listed:
  • Jian Li
  • Alan Paisey

Abstract

As more and more of the world’s trade is conducted through multinational intercompany networks, the temptation for multinational enterprises to indulge and contrive price manipulation is high. The tax authorities of many governments have begun to expand their concern with respect to the abusive nature of multinational transfer pricing practices. Consequently, they are intensifying their surveillance of the International Transfer Pricing practices of multinational enterprises.

Suggested Citation

  • Jian Li & Alan Paisey, 2005. "Influential Regulations," Palgrave Macmillan Books, in: International Transfer Pricing in Asia Pacific, chapter 3, pages 28-49, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-51160-6_3
    DOI: 10.1057/9780230511606_3
    as

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