haku: @journal_id 815 / yhteensä: 162
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| Tekijä: | Wei, Dapeng |
| Otsikko: | The issue of pricing-transfer in joint ventures (original in Chinese) |
| Lehti: | China Industrial Economics Research (c)
1994 : 9, p.61-66 |
| Asiasana: | JOINT BUSINESS VENTURES PRICING INVESTMENT TAXATION |
| Kieli: | chi |
| Tiivistelmä: | The means by which foreign-funded enterprises transfer pricing is to buy overseas raw materials and equipments at a high price, sell products overseas at a low price, pay a high cost of services overseas, pay rents for leased equipments of concerns interested, pay interests for loans from the parent corporation, pay for so-called coordination, apportion the administrative overhead, and salt expenses overseas etc. |
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