Asia Transfer Pricing (August 2004)

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Editorial

Australia - Optimizing returns for shareholders

China - Racing to catch up with global transfer-pricing standards

Hong Kong - Hong Kong refines transfer-pricing strategy

India - How transfer pricing rules have developed in India

Japan - Japan reforms transfer-pricing regime

Korea - Transfer pricing in Korea: the APA experience

Singapore - Authorities take closer interest in transfer-pricing arrangements

Taiwan - Taiwan tightens transfer-pricing procedures

Thailand - Revenue Department steps up transfer-pricing enforcement

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