Curtailing Manipulative Transfer Pricing in China: The Roles of Enhanced Tax Administration, Corporate Governance and Changing Ethical Perceptions

Research output: Journal PublicationsPolicy or Profession paper

Abstract

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.
Original languageEnglish
Pages (from-to)16-21
Number of pages6
JournalCSJ : the journal of The Hong Kong Institute of Chartered Secretaries
Volume2019 edition
Issue numberJune
Publication statusPublished - Jun 2019

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Keywords

  • China
  • Transfer pricing

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