Tax, financial reporting, and tunneling incentives for income shifting : an empirical analysis of the transfer pricing behavior of Chinese-listed companies
Year of publication: |
2010
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Authors: | Lo, Agnes W. Y. ; Wong, Raymond M. K. ; Firth, Michael Anthony |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 32.2010, 2, p. 1-26
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Subject: | Verrechnungspreis | Transfer pricing | Gewinn | Profit | Körperschaftsteuer | Corporate income tax | Führungskräfte | Managers | Leistungsentgelt | Performance pay | Gemischtwirtschaftliches Unternehmen | Mixed enterprise | China | 2004 |
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