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Audit in Action

In: Transfer Pricing Audits in China

Author

Listed:
  • Jian Li
  • Alan Paisey

Abstract

In common with other major trading countries, China prefers to see the use of the arm’s length pricing principle applied in all transactions between foreign companies and their associated companies operating in China. In view of the widespread failure of companies to observe this principle in practice, however, China has adopted increasingly stringent measures to enforce the use of it, including the enactment of elaborate rules for the guidance of both the companies themselves and the tax authority staff who work to ensure compliance.

Suggested Citation

  • Jian Li & Alan Paisey, 2007. "Audit in Action," Palgrave Macmillan Books, in: Transfer Pricing Audits in China, chapter 11, pages 134-148, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-59581-1_11
    DOI: 10.1057/9780230595811_11
    as

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