Details

Autor(en) / Beteiligte

• Cui, Ying-hui
• Wang, Cui-hong

Titel

Study on Transfer Pricing Evaluation System and Quantitative Model of Foreign-Invested Enterprises

Ist Teil von

• 2009 International Conference on Information Management, Innovation Management and Industrial Engineering, 2009, Vol.2, p.52-54

Ort / Verlag

IEEE

Erscheinungsjahr

2009

Quelle

IEL

Beschreibungen/Notizen

• The study analyzed transfer pricing of foreign-invested enterprises in China, owing to its high amount of losses in large scope, then established the transfer pricing evaluation and auditing system of foreign-invested enterprises. Then established quantitative model based on the system, which used to measure the transitional profit amount using transfer pricing. Thus can provide feasible transfer pricing method of tax-avoidance effectively for tax system.