Transfer Pricing Audits in China

ALAN PAISEY previous publications include eight books and over sixty articles in the field of educational management. Since moving to New Zealand he has become interested in recording the experiences of veteran aircrew members and others of the Second World War. JIAN LI is a senior manager with a specialist consultancy, Transfer Pricing Associates, providing services to multinationals in the Greater China region. Dr Li has extensive experience in accounting, auditing and transfer pricing matters. His doctorial studies focused on transfer pricing theory and practices of multinational com

• PART ONE: FIELD OF AUDIT Foreign Direct Investments and Enterprises Transfer Pricing in Concept PART TWO: MECHANICS OF AUDIT Transfer Pricing Rules of Trading Partner China's Transfer Pricing Rules Associated Enterprises Audit Adjustment Methods Documentation and Penalties Advance Pricing Agreements Contemporary Audit System PART THREE: EXPERIENCE OF AUDIT Foreign Company Practice Audit in Action Audit Risk Levels Managing the Audit Audits in Future Conclusion