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Informationen zum Autor ALAN PAISEY previous publications include eight books and over sixty articles in the field of educational management. Since moving to New Zealand he has become interested in recording the experiences of veteran aircrew members and others of the Second World War. JIAN LI is a senior manager with a specialist consultancy, Transfer Pricing Associates, providing services to multinationals in the Greater China region. Dr Li has extensive experience in accounting, auditing and transfer pricing matters. His doctorial studies focused on transfer pricing theory and practices of multinational companies in the Asia Pacific region. Klappentext This book focuses on the practice of transfer pricing audits which the Chinese government operates in the case of the vast number of foreign enterprises operating in the Chinese economy. It includes the testimony of Chinese officials about their work, material that given the secrecy of Chinese business and culture, is difficult to come by. Zusammenfassung This book focuses on the practice of transfer pricing audits which the Chinese government operates in the case of the vast number of foreign enterprises operating in the Chinese economy. It includes the testimony of Chinese officials about their work! material that given the secrecy of Chinese business and culture! is difficult to come by. Inhaltsverzeichnis PART ONE: FIELD OF AUDIT Foreign Direct Investments and Enterprises Transfer Pricing in Concept PART TWO: MECHANICS OF AUDIT Transfer Pricing Rules of Trading Partner China's Transfer Pricing Rules Associated Enterprises Audit Adjustment Methods Documentation and Penalties Advance Pricing Agreements Contemporary Audit System PART THREE: EXPERIENCE OF AUDIT Foreign Company Practice Audit in Action Audit Risk Levels Managing the Audit Audits in Future Conclusion
List of contents
PART ONE: FIELD OF AUDIT Foreign Direct Investments and Enterprises Transfer Pricing in Concept PART TWO: MECHANICS OF AUDIT Transfer Pricing Rules of Trading Partner China's Transfer Pricing Rules Associated Enterprises Audit Adjustment Methods Documentation and Penalties Advance Pricing Agreements Contemporary Audit System PART THREE: EXPERIENCE OF AUDIT Foreign Company Practice Audit in Action Audit Risk Levels Managing the Audit Audits in Future Conclusion
