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 |
|---|---|
| Pages (from-to) | 56-58 |
| Number of pages | 3 |
| Journal | The Hong Kong Accountant |
| Volume | 9 |
| Issue number | 6 |
| Publication status | Published - Nov 1998 |
Bibliographical note
Published in a special issue on China as a focus article by China specialist.UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 17 Partnerships for the Goals
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