In the past two decades, international transfer pricing research has been mainly focused on industrialized nations including the US, the UK, Canada and Japan, with a few studies on the same topic in developing countries such as Singapore and Malaysia. Research studies on multinational international transfer pricing practices in the People's Republic of China (PRC) are limited. This is somehow disappointing because the PRC is a nation that has been attracting many foreign direct investments. Like the IRS, many tax authorities have established or revised the transfer pricing rules and regulations to protect their fair share of tax revenue on profits earned by multinational companies from the international business activities. This study continues the prior transfer pricing research efforts to further explore the multinational transfer pricing practices for transactions with affiliates in the PRC.
|Number of pages||7|
|Journal||International Tax Journal|
|Publication status||Published - Oct 2009|