Tax compliance and audit adjustment : an investigation of the transfer pricing methodologies

Wai Yee, Agnes LO, Man Kong, Raymond WONG

Research output: Journal PublicationsJournal Article (refereed)Researchpeer-review

Abstract

The article examined the transfer pricing methodologies in tax compliance and audit adjustment in the U.S. The development of tansfer pricing regulations in China was taken into account. The difference between transaction-based approach and profit-based approach were analyzed. Brief description and information about the comparable uncontrolled price method and cost-plus method is further presented. The policy safeguarding the resale price method and profit split methods was scrutinized as the sample descriptions and research design.
Original languageEnglish
Pages (from-to)59-70
Number of pages12
JournalInternational Tax Journal
Volume33
Issue number5
Publication statusPublished - 1 Sep 2007

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Transfer pricing
Audit adjustments
Tax compliance
Methodology
Profit
Pricing
Research design
Costs
China
Resale

Cite this

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title = "Tax compliance and audit adjustment : an investigation of the transfer pricing methodologies",
abstract = "The article examined the transfer pricing methodologies in tax compliance and audit adjustment in the U.S. The development of tansfer pricing regulations in China was taken into account. The difference between transaction-based approach and profit-based approach were analyzed. Brief description and information about the comparable uncontrolled price method and cost-plus method is further presented. The policy safeguarding the resale price method and profit split methods was scrutinized as the sample descriptions and research design.",
author = "LO, {Wai Yee, Agnes} and WONG, {Man Kong, Raymond}",
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Tax compliance and audit adjustment : an investigation of the transfer pricing methodologies. / LO, Wai Yee, Agnes; WONG, Man Kong, Raymond.

In: International Tax Journal, Vol. 33, No. 5, 01.09.2007, p. 59-70.

Research output: Journal PublicationsJournal Article (refereed)Researchpeer-review

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