Abstract
A global survey conducted in 2003 by Ernst and Young (2003) revealed that 86% of the respondent companies considered transfer pricing to be the most important international tax issue facing them. Forty per cent of respondent firms reported that they had been subject to transfer pricing adjustments, suffering double taxation.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Copyright information
© 2007 Jian Li and Alan Paisey
About this chapter
Cite this chapter
Li, J., Paisey, A. (2007). Foreign Company Practice. In: Transfer Pricing Audits in China. Palgrave Macmillan, London. https://doi.org/10.1057/9780230595811_10
Download citation
DOI: https://doi.org/10.1057/9780230595811_10
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-28028-5
Online ISBN: 978-0-230-59581-1
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)