Abstract
Transfer pricing in developing countries, such as China, poses unique challenges to fiscal authorities. Koon Hung Chan and Lynne Chow review the theory of international transfer pricing.
Original language | English |
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Pages (from-to) | 56-58 |
Number of pages | 3 |
Journal | The Hong Kong Accountant |
Volume | 9 |
Issue number | 6 |
Publication status | Published - Nov 1998 |