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Article: Tax Compliance and Audit Adjustment: An Investigation of the Transfer Pricing Methodologies

TitleTax Compliance and Audit Adjustment: An Investigation of the Transfer Pricing Methodologies
Authors
Lo, AWYWong, RMK
Issue Date2007
PublisherCCH Inc. The Journal's web site is located at http://onlinestore.cch.com/default.asp?SessionID=&ProductID=2642
Citation
International Tax Journal, 2007, v. 33 n. 5, p. 59-70 How to Cite?
AbstractThe article examined the transfer pricing methodologies in tax compliance and audit adjustment in the U.S. The development of tansfer pricing regulations in China was taken into account. The difference between transaction-based approach and profit-based approach were analyzed. Brief description and information about the comparable uncontrolled price method and cost-plus method is further presented. The policy safeguarding the resale price method and profit split methods was scrutinized as the sample descriptions and research design.
Persistent Identifierhttp://hdl.handle.net/10722/85932
ISSN
0097-7314

 

DC FieldValueLanguage
dc.contributor.authorLo, AWYen_HK
dc.contributor.authorWong, RMKen_HK
dc.date.accessioned2010-09-06T09:10:54Z-
dc.date.available2010-09-06T09:10:54Z-
dc.date.issued2007en_HK
dc.identifier.citationInternational Tax Journal, 2007, v. 33 n. 5, p. 59-70en_HK
dc.identifier.issn0097-7314en_HK
dc.identifier.urihttp://hdl.handle.net/10722/85932-
dc.description.abstractThe article examined the transfer pricing methodologies in tax compliance and audit adjustment in the U.S. The development of tansfer pricing regulations in China was taken into account. The difference between transaction-based approach and profit-based approach were analyzed. Brief description and information about the comparable uncontrolled price method and cost-plus method is further presented. The policy safeguarding the resale price method and profit split methods was scrutinized as the sample descriptions and research design.-
dc.languageengen_HK
dc.publisherCCH Inc. The Journal's web site is located at http://onlinestore.cch.com/default.asp?SessionID=&ProductID=2642en_HK
dc.relation.ispartofInternational Tax Journalen_HK
dc.titleTax Compliance and Audit Adjustment: An Investigation of the Transfer Pricing Methodologiesen_HK
dc.typeArticleen_HK
dc.identifier.openurlhttp://library.hku.hk:4550/resserv?sid=HKU:IR&issn=0097-7314&volume=33&issue=33&spage=59&epage=70&date=2007&atitle=Tax+Compliance+and+Audit+Adjustmenten_HK
dc.identifier.emailWong, RMK: raymond@business.hku.hken_HK
dc.identifier.authorityWong, RMK=rp01113en_HK
dc.identifier.hkuros134692en_HK
dc.identifier.volume33-
dc.identifier.issue5-
dc.identifier.spage59-
dc.identifier.epage70-
dc.publisher.placeUnited States-
dc.identifier.issnl0097-7314-

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