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Transfer Pricing Audits in China
Angol
331 b
30 nap a termék visszaküldésére
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This book aims to explain the context, mechanics and processes of government audits in China, to which all foreign enterprises operating in the country are at least potentially exposed with regard to their transfer pricing practices. It indicates the levels of risk involved, specifies the criteria adopted by the tax authorities for initiating a company audit, explores the penalties that apply to malpractice, and the steps by which transfer pricing adjustments can be reduced. As well as numerous case study examples, included are a survey of the regulations for transfer pricing of the principal world-wide authorities and countries involved with China, an attempt to indicate the likely developments of transfer pricing audits in the near future, and an extended introductory chapter to the book by Professor Susan.C.Borokowski, Lindback Professor of Accounting and Joint Faculty, Integrated Science, Business, and technology Program, La Salle University, Philidelphia, United States.
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Angol
