International transfer pricing in a developing economy context : perspectives from the taxpayers and the tax authorities
Since the 1979 economic reforms, China has been characterized by a rapid increase in international trade and an inflow of foreign direct investment. Foreign investment enterprises (FIEs) play an increasing important role in the Chinese economy and are substantially engaged in transactions with affil...
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| Format: | Others |
| Language: | en |
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Digital Commons @ Lingnan University
2004
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| Online Access: | https://commons.ln.edu.hk/acct_etd/10 https://commons.ln.edu.hk/cgi/viewcontent.cgi?article=1009&context=acct_etd |