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International Transfer Pricing in Asia Pacific

Perspectives on Trade between Australia, New Zealand and China

  • Book
  • © 2005

Overview

Authors:
  1. Jian Li
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  2. Alan Paisey
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Table of contents (17 chapters)

  1. Front Matter

    Pages i-xxx
    Download chapter PDF

  2. Global Trading Issues

    • Jian Li, Alan Paisey
    Pages 1-13

  3. Company and Government Interests

    • Jian Li, Alan Paisey
    Pages 14-27

  4. Influential Regulations

    • Jian Li, Alan Paisey
    Pages 28-49

  5. Determining Factors

    • Jian Li, Alan Paisey
    Pages 50-59

  6. Preparing for Research

    • Jian Li, Alan Paisey
    Pages 60-76

  7. Research Participants

    • Jian Li, Alan Paisey
    Pages 77-85

  8. Pacific Trade Perspectives

    • Jian Li, Alan Paisey
    Pages 86-102

  9. National Legislation

    • Jian Li, Alan Paisey
    Pages 103-118

  10. Contemporary Pacific Method Choices

    • Jian Li, Alan Paisey
    Pages 119-133

  11. Policy Determinants

    • Jian Li, Alan Paisey
    Pages 134-156

  12. International Comparisons

    • Jian Li, Alan Paisey
    Pages 157-173

  13. Cross-National Analysis

    • Jian Li, Alan Paisey
    Pages 174-184

  14. Current Audit Practice

    • Jian Li, Alan Paisey
    Pages 185-210

  15. Tax Monitoring in China

    • Jian Li, Alan Paisey
    Pages 211-224

  16. On Avoiding Audit

    • Jian Li, Alan Paisey
    Pages 225-236

  17. Foreign Enterprises in China

    • Jian Li, Alan Paisey
    Pages 237-245

  18. Pacific Trade Prospects

    • Jian Li, Alan Paisey
    Pages 246-253

  19. Back Matter

    Pages 254-265
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Keywords

About this book

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.

About the authors

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.

Bibliographic Information

  • Book Title: International Transfer Pricing in Asia Pacific

  • Book Subtitle: Perspectives on Trade between Australia, New Zealand and China

  • Authors: Jian Li, Alan Paisey

  • DOI: https://doi.org/10.1057/9780230511606

  • Publisher: Palgrave Macmillan London

  • eBook Packages: Palgrave Economics & Finance Collection, Economics and Finance (R0)

  • Copyright Information: Jian Li and Alan Paisey 2005

  • Hardcover ISBN: 978-1-4039-9167-6Published: 08 September 2005

  • Softcover ISBN: 978-1-349-54308-3Published: 01 January 2005

  • eBook ISBN: 978-0-230-51160-6Published: 08 September 2005

  • Edition Number: 1

  • Number of Pages: XXX, 265

  • Number of Illustrations: 20 b/w illustrations

  • Topics: Business Finance, Asian Culture, Finance, general, Corporate Finance, International Economics

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