Transfer pricing in China

Koon Hung CHAN, Lynne CHOW

    Research output: Journal PublicationsJournal Article (refereed)

    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 languageEnglish
    Pages (from-to)56-58
    Number of pages3
    JournalThe Hong Kong Accountant
    Volume9
    Issue number6
    Publication statusPublished - Nov 1998

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    Transfer pricing
    China
    International transfers
    Developing countries
    Fiscal
    Authority

    Bibliographical note

    Published in a special issue on China as a focus article by China specialist.

    Cite this

    CHAN, Koon Hung ; CHOW, Lynne. / Transfer pricing in China. In: The Hong Kong Accountant. 1998 ; Vol. 9, No. 6. pp. 56-58.
    @article{940e449d66914caab13f5920b87cfc70,
    title = "Transfer pricing in China",
    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.",
    author = "CHAN, {Koon Hung} and Lynne CHOW",
    note = "Published in a special issue on China as a focus article by China specialist.",
    year = "1998",
    month = "11",
    language = "English",
    volume = "9",
    pages = "56--58",
    journal = "The Hong Kong Accountant",
    issn = "1029-3892",
    number = "6",

    }

    CHAN, KH & CHOW, L 1998, 'Transfer pricing in China', The Hong Kong Accountant, vol. 9, no. 6, pp. 56-58.

    Transfer pricing in China. / CHAN, Koon Hung; CHOW, Lynne.

    In: The Hong Kong Accountant, Vol. 9, No. 6, 11.1998, p. 56-58.

    Research output: Journal PublicationsJournal Article (refereed)

    TY - JOUR

    T1 - Transfer pricing in China

    AU - CHAN, Koon Hung

    AU - CHOW, Lynne

    N1 - Published in a special issue on China as a focus article by China specialist.

    PY - 1998/11

    Y1 - 1998/11

    N2 - 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.

    AB - 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.

    M3 - Journal Article (refereed)

    VL - 9

    SP - 56

    EP - 58

    JO - The Hong Kong Accountant

    JF - The Hong Kong Accountant

    SN - 1029-3892

    IS - 6

    ER -