International Transfer Pricing in Asia Pacific [electronic resource] : Perspectives on Trade between Australia, New Zealand and China /
Li, J.author.
Paisey, Alan.
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 book, based on extensive research, explains the nature of the subject, presents the latest data on the practice of 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.
Description based upon print version of record.
Cover; Contents; List of Figures; List of Tables; Acknowledgements; Foreword; Preface; Chapter 1 Global Trading Issues; Chapter 2 Company and Government Interests; Chapter 3 Influential Regulations; Chapter 4 Determining Factors; Chapter 5 Preparing for Research; Chapter 6 Research Participants; Chapter 7 Pacific Trade Perspectives; Chapter 8 National Legislation; Chapter 9 Contemporary Pacific Method Choices; Chapter 10 Policy Determinants; Chapter 11 International Comparisons; Chapter 12 Cross-National Analysis; Chapter 13 Current Audit Practice; Chapter 14 Tax Monitoring in China
Chapter 15 On Avoiding AuditChapter 16 Foreign Enterprises in China; Chapter 17 Pacific Trade Prospects; Bibliography; Index
Includes bibliographical references (p. 254-261) and index.
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 book, based on extensive research, explains the nature of the subject, presents the latest data on the practice of 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.
Business enterprises-Finance.
Ethnology-Asia.
Finance.
Corporations-Finance.
International economics.
Business Finance.
Asian Culture.
Finance, general.
Corporate Finance.
International Economics.