Samenvatting
This book focuses on the practice of transfer pricing audits which the Chinese government operates in the case of the vast number of foreign enterprises operating in the Chinese economy. It includes the testimony of Chinese officials about their work, material that given the secrecy of Chinese business and culture, is difficult to come by.
Specificaties
ISBN13:9780230001961
Taal:Engels
Bindwijze:gebonden
Uitgever:Palgrave Macmillan UK
Hoofdrubriek:Financieel management, Financieel management
Lezersrecensies
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Inhoudsopgave
PART ONE: FIELD OF AUDIT Foreign Direct Investments and Enterprises Transfer Pricing in Concept PART TWO: MECHANICS OF AUDIT Transfer Pricing Rules of Trading Partner China's Transfer Pricing Rules Associated Enterprises Audit Adjustment Methods Documentation and Penalties Advance Pricing Agreements Contemporary Audit System PART THREE: EXPERIENCE OF AUDIT Foreign Company Practice Audit in Action Audit Risk Levels Managing the Audit Audits in Future Conclusion
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