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Audits in Future

In: Transfer Pricing Audits in China

Author

Listed:
  • Jian Li
  • Alan Paisey

Abstract

This book offers an introduction to, and overview of, transfer pricing audits in China. It consists firstly of a reference to the commercial landscape of the current world economy as it affects and is manifested in China, an explanation of the nature and purposes of transfer pricing, and the laws and regulations which worldwide authorities have put in place to curb the transfer pricing malpractice which deprives national governments of their legitimate tax revenues. There follows a range of topics covering the attitudes of foreign investment companies to transfer pricing and their uses of it, the organization, extent and procedural steps involved in the audit of a foreign investment enterprise operating in China, together with case studies and the views and comments of tax officials concerned with audit work, special reference being made to the company characteristics and practices which are most likely to invite the attention of the tax authorities and a consequent audit.

Suggested Citation

  • Jian Li & Alan Paisey, 2007. "Audits in Future," Palgrave Macmillan Books, in: Transfer Pricing Audits in China, chapter 14, pages 170-177, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-59581-1_14
    DOI: 10.1057/9780230595811_14
    as

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