Tax compliance and audit adjustment : an investigation of the transfer pricing methodologies
Document Type
Journal article
Source Publication
International Tax Journal
Publication Date
9-1-2007
Volume
33
Issue
5
First Page
59
Last Page
70
Publisher
C C H Inc.
Abstract
The article examined the transfer pricing methodologies in tax compliance and audit adjustment in the U.S. The development of tansfer pricing regulations in China was taken into account. The difference between transaction-based approach and profit-based approach were analyzed. Brief description and information about the comparable uncontrolled price method and cost-plus method is further presented. The policy safeguarding the resale price method and profit split methods was scrutinized as the sample descriptions and research design.
Print ISSN
00977314
Publisher Statement
Copyright @ 2007 A. W.Y. Lo and R. M.K. Wong. Access to external full text or publisher's version may require subscription.
Language
English
Recommended Citation
Lo, A. W. Y., & Wong, R. M. K. (2007). Tax compliance and audit adjustment: An investigation of the transfer pricing methodologies. International Tax Journal, 33(5), 59-70.