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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Transfer pricing
Tax
Mainland China
Ethical perceptions
Corporate governance
China
Tax administration

Keywords

  • China
  • Transfer pricing

Cite this

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title = "Curtailing Manipulative Transfer Pricing in China: The Roles of Enhanced Tax Administration, Corporate Governance and Changing Ethical Perceptions",
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.",
keywords = "China, Transfer pricing",
author = "SIMMONS, {Richard Stanley} and Shanshan SHI",
year = "2019",
month = "6",
language = "English",
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pages = "16--21",
journal = "CSJ : the journal of The Hong Kong Institute of Chartered Secretaries",
issn = "1023-4128",
publisher = "Hong Kong Institute of Chartered Secretaries",
number = "June",

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SP - 16

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JO - CSJ : the journal of The Hong Kong Institute of Chartered Secretaries

JF - CSJ : the journal of The Hong Kong Institute of Chartered Secretaries

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