International Transfer Pricing in Asia Pacific

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 fie

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.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.