This article reviews some recent academic research in transfer pricing (TP), with a particular focus on Mainland China, to shed light on its implications to practice. Put differently, what can we, as CPAs or tax practitioners, learn from the latest academic research in TP? In summary, the academic research currently being produced by scholars can have an increased impact on policy and have potential implications for practice.
|Number of pages||2|
|Specialist publication||A Plus : Driving Business Success|
|Publication status||Published - Sept 2022|