Curtailing transfer pricing in Mainland China: The roles of enhanced tax administration, corporate governance and changing ethical perceptions

Richard Stanley SIMMONS; Shanshan SHI

Curtailing transfer pricing in Mainland China: The roles of enhanced tax administration, corporate governance and changing ethical perceptions

Department of Accountancy

Research output: Journal Publications › Policy or Profession paper › Profession › peer-review

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 language	English
Pages (from-to)	16-21
Number of pages	6
Journal	CSJ : the journal of The Hong Kong Institute of Chartered Secretaries
Volume	2019 edition
Issue number	June
Publication status	Published - Jun 2019

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 16 Peace, Justice and Strong Institutions
SDG 17 Partnerships for the Goals

Keywords

China
Transfer pricing

Access to Document

https://cgj.hkcgi.org.hk/2019/06/curtailing-transfer-pricing-in-mainland-china-the-roles-of-enhanced-tax-administration-corporate-governance-and-changing-ethical-perceptions/

Cite this

SIMMONS, R. S., & SHI, S. (2019). Curtailing transfer pricing in Mainland 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. https://cgj.hkcgi.org.hk/2019/06/curtailing-transfer-pricing-in-mainland-china-the-roles-of-enhanced-tax-administration-corporate-governance-and-changing-ethical-perceptions/

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title = "Curtailing transfer pricing in Mainland 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 = jun,

language = "English",

volume = "2019 edition",

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",

}

SIMMONS, RS & SHI, S 2019, 'Curtailing transfer pricing in Mainland China: The roles of enhanced tax administration, corporate governance and changing ethical perceptions', CSJ : the journal of The Hong Kong Institute of Chartered Secretaries, vol. 2019 edition, no. June, pp. 16-21. <https://cgj.hkcgi.org.hk/2019/06/curtailing-transfer-pricing-in-mainland-china-the-roles-of-enhanced-tax-administration-corporate-governance-and-changing-ethical-perceptions/>

Curtailing transfer pricing in Mainland China: The roles of enhanced tax administration, corporate governance and changing ethical perceptions. / SIMMONS, Richard Stanley ; SHI, Shanshan.
In: CSJ : the journal of The Hong Kong Institute of Chartered Secretaries, Vol. 2019 edition, No. June, 06.2019, p. 16-21.

Research output: Journal Publications › Policy or Profession paper › Profession › peer-review

TY - JOUR

T1 - Curtailing transfer pricing in Mainland China: The roles of enhanced tax administration, corporate governance and changing ethical perceptions

AU - SIMMONS, Richard Stanley

AU - SHI, Shanshan

PY - 2019/6

Y1 - 2019/6

N2 - 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.

AB - 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.

KW - China

KW - Transfer pricing

M3 - Policy or Profession paper

SN - 1023-4128

VL - 2019 edition

SP - 16

EP - 21

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

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

IS - June

ER -

Curtailing transfer pricing in Mainland China: The roles of enhanced tax administration, corporate governance and changing ethical perceptions

Abstract

UN SDGs

Keywords

Access to Document

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