Limit search to available items
Book Cover
E-book
Author Li, Jian, 1967 February 25-

Title International transfer pricing in Asia Pacific : perspective on trade between Australia, New Zealand and China / Jian Li and Alan Paisey
Published Basingstoke [England] ; New York : Palgrave Macmillan, 2005

Copies

Description 1 online resource (xxx, 265 pages) : illustrations
Contents 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
Summary With free trade deals already in hand or in the offing, enterprises in Australia, New Zealand and China are likely to extend their international trade by establishing subsidiaries in each other's countries. This also offers opportunities for companies worldwide to open subsidiaries in these countries to take advantage of the dynamic market envisaged. The conduct of companies in their dealings with taxation, duties, and value transfers will become an increasing matter of concern for the three governmental authorities and the business people who make the policy decisions for their companies. For many years the subject of international transfer pricing has attracted the attention of governments and has been a regular and absorbing preoccupation of international companies that use it for advantage. It has also provided a prominent study base for scholars worldwide. Since scant, if any, attention has been given specifically to Asia Pacific countries, it is a timely moment to focus on this subject in relation to those countries, in view of the significant economic developments in the region. This book focuses on international transfer pricing practices and tax audit practice in the three prominent economies of the Asia Pacific region - Australia, New Zealand and China
Bibliography Includes bibliographical references (pages 254-261) and index
Notes English
Print version record
Subject Transfer pricing -- Australia
Transfer pricing -- New Zealand
Transfer pricing -- China
International business enterprises -- Taxation -- Australia
International business enterprises -- Taxation -- New Zealand
International business enterprises -- Taxation -- China
Transfer pricing -- Law and legislation -- Australia
Transfer pricing -- Law and legislation -- New Zealand
Transfer pricing -- Law and legislation -- China
Corporate finance.
BUSINESS & ECONOMICS -- Sales & Selling -- Management.
Finance and Accounting.
International business enterprises -- Taxation
Transfer pricing
Transfer pricing -- Law and legislation
Australia
China
New Zealand
Form Electronic book
Author Paisey, Alan
LC no. 2005045170
ISBN 9780230511606
0230511600
1280456833
9781280456831
9786610456833
6610456836