International Transfer Pricing in Asia Pacific: Perspectives on Trade Between Australia, New Zealand And China - Rilegato

Li, Jian; Paisey, Alan

Rilegato

ISBN 10: 1403991677 ISBN 13: 9781403991676

Casa editrice: Palgrave Macmillan, 2005

Riassunto

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.

Su questo libro

L'autore:

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.

Contenuti:

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

Su questa edizione

• Editore: Palgrave Macmillan
• Data di pubblicazione: 2005
• ISBN 10: 1403991677
• ISBN 13: 9781403991676
• Rilegatura: Copertina rigida
• Numero di pagine: 265