International Transfer Pricing in Asia Pacific

Perspectives on Trade between Australia, New Zealand and China

AvJ. Li

Inbunden, Engelska, 2005

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Beskrivning

In the management of business activity by companies operating in more than one country, the complex array of issues and practices that characterize their movements of assets between constituent company units centres around what has become known as international transfer payments. This new book, based on extensive research, explains the nature of the subject, presents the latest data on the practice on transfer payments in three Asia Pacific countries, the regulations, attitudes and conditions which form the context in which they take place, and the events which are most likely to precipitate the intervention of the authorities and lead to investigation and audit.

Produktinformation

Utgivningsdatum:2005-09-08
Mått:140 x 216 x 20 mm
Vikt:482 g
Format:Inbunden
Språk:Engelska
Antal sidor:265
Upplaga:2005
Förlag:Palgrave USA
ISBN:9781403991676

Utforska kategorier

Finansiering inom Ekonomi och Ledarskap

Mer om författaren

JIAN LI was formerly an auditor at the Hunan Government Audit Office, China, before emigrating to New Zealand, where he has recently completed his doctoral studies in accounting. He has an extensive accounting background with considerable years of experience with auditing and statistical material and has published in this field in China.ALAN PAISEY was formerly Head of the Administrative Studies Division at Bulmershe College, University of Reading, in the UK. He has published eight books and over sixty articles in educational management and continues in retirement to publish in the field of military aviation in the Second World War.

Innehållsförteckning

Foreword Preface List of Figures List of Tables Global Trading Issues Company and Government Interests Influential Regulations Determining Factors Preparing for Research Research Participants Pacific Trade Perspectives National Legislation Contemporary Pacific Method Choices Policy Determinants International Comparisons Cross-National Analysis Current Audit Practice Tax Monitoring in China On Avoiding Audit Foreign Enterprises in China Pacific Trade Prospects