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Audit Adjustment Methods

In: Transfer Pricing Audits in China

Author

Listed:
  • Jian Li
  • Alan Paisey

Abstract

Globalization encourages and facilitates the growth of multinational internal markets. The World Trade Organization estimates that intercompany transactions among multinationals now account for about one-third of total world trade. This significant volume of intercompany transactions has important tax implications for both the multinational enterprises themselves and the agencies of governments that are charged with taxation management in the countries where they operate.

Suggested Citation

  • Jian Li & Alan Paisey, 2007. "Audit Adjustment Methods," Palgrave Macmillan Books, in: Transfer Pricing Audits in China, chapter 6, pages 69-82, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-59581-1_6
    DOI: 10.1057/9780230595811_6
    as

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