Tax compliance and audit adjustment : an investigation of the transfer pricing methodologies
International Tax Journal
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.
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.