An empirical analysis of the changes in tax audit focus on international transfer pricing
Year of publication: |
2015
|
---|---|
Authors: | Chan, K. Hung ; Lo, Agnes W. Y. ; Mo, Phyllis L. L. |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 24.2015, p. 94-104
|
Subject: | Foreign investment enterprises | International transfer pricing | Tax audit focus | Verrechnungspreis | Transfer pricing | Multinationales Unternehmen | Transnational corporation | Auslandsinvestition | Foreign investment | Außenprüfung | Tax audit | Unternehmensbesteuerung | Corporate taxation | Welt | World | Wirtschaftsprüfung | Financial audit |
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