Transfer pricing in China

Koon Hung CHAN; Lynne CHOW

Transfer pricing in China

Koon Hung CHAN
, Lynne CHOW

Research output: Journal Publications › Journal Article (refereed) › peer-review

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.

Cite this

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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 = nov,

language = "English",

volume = "9",

pages = "56--58",

journal = "The Hong Kong Accountant",

issn = "1029-3892",

number = "6",

}

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)

SN - 1029-3892

VL - 9

SP - 56

EP - 58

JO - The Hong Kong Accountant

JF - The Hong Kong Accountant

IS - 6

ER -

Transfer pricing in China

Abstract

Bibliographical note

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Cite this