Richard Simmons and Shanshan Shi, Lingnan University, review the results of recent tax research to suggest how manipulative transfer pricing may be curbed in Mainland China.
|Number of pages||6|
|Journal||CSJ : the journal of The Hong Kong Institute of Chartered Secretaries|
|Publication status||Published - Jun 2019|
- Transfer pricing
SIMMONS, R. S., & SHI, S. (2019). Curtailing Manipulative Transfer Pricing in China: The Roles of Enhanced Tax Administration, Corporate Governance and Changing Ethical Perceptions. CSJ : the journal of The Hong Kong Institute of Chartered Secretaries, 2019 edition(June), 16-21. http://csj.hkics.org.hk/site/2019/06/20/curtailing-transfer-pricing-in-mainland-china-the-roles-of-enhanced-tax-administration-corporate-governance-and-changing-ethical-perceptions/