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Pacific Trade Perspectives

In: International Transfer Pricing in Asia Pacific

Author

Listed:
  • Jian Li
  • Alan Paisey

Abstract

The entire international trade of the world consists of the reciprocal export and import of goods and services between countries, where to speak of a particular country’s trade balance is to indicate the difference between its exports and imports on the basis of one suitable measure or another. A positive trade balance indicates that exports are larger than imports, whereas a negative trade balance indicates that imports are larger than exports (International Monetary Fund, 2003). International trade includes a large portion of transfers between related business firms, giving rise to the phenomenon of International Transfer Pricing.

Suggested Citation

  • Jian Li & Alan Paisey, 2005. "Pacific Trade Perspectives," Palgrave Macmillan Books, in: International Transfer Pricing in Asia Pacific, chapter 7, pages 86-102, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-51160-6_7
    DOI: 10.1057/9780230511606_7
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    Cited by:

    1. Borkowski, Susan C., 2010. "Transfer pricing practices of transnational corporations in PATA countries," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 19(1), pages 35-54.

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