An empirical study of tax audits in China on international transfer pricing
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References listed on IDEAS
- Picciotto, Sol, 1992. "International taxation and intrafirm pricing in transnational corporate groups," Accounting, Organizations and Society, Elsevier, vol. 17(8), pages 759-792, November.
- Mohammad F Al-Eryani & Pervaiz Alam & Syed H Akhter, 1990. "Transfer Pricing Determinants of U.S. Multinationals," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, pages 409-425.
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- Lall, Sanjaya, 1979. "Transfer pricing and developing countries: Some problems of investigation," World Development, Elsevier, vol. 7(1), pages 59-71, January.
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- Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, pages 749-776.
- Céline Azémar, 2010.
"International corporate taxation and U.S. multinationals' behaviour: an integrated approach,"
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Canadian Economics Association, vol. 43(1), pages 232-253, February.
- Céline Azémar, 2008. "International corporate taxation and US multinationals' behaviour: an integrated approach," Working Papers 2009_03, Business School - Economics, University of Glasgow.
- Fernald, John & Edison, Hali & Loungani, Prakash, 1999. "Was China the first domino? Assessing links between China and other Asian economies," Journal of International Money and Finance, Elsevier, vol. 18(4), pages 515-535, August.
- Dirk Schindler & Guttorm Schjelderup, 2013.
"Transfer Pricing and Debt Shifting in Multinationals,"
CESifo Working Paper Series
4381, CESifo Group Munich.
- Schindler, Dirk & Schjelderup, Guttorm, 2014. "Transfer Pricing and Debt Shifting in Multinationals," Discussion Papers 2014/22, Norwegian School of Economics, Department of Business and Management Science.
- Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, pages 800-838.
- John G. Fernald & Hali J. Edison & Prakash Loungani, 1998. "Was China the first domino? assessing links between China and the rest of emerging Asia," International Finance Discussion Papers 604, Board of Governors of the Federal Reserve System (U.S.).
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