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Department of Accountancy
Transfer-pricing-project
Prof. LO Wai Yee, Agnes
Other Professional / Book Publications
“China signed 21 advance pricing arrangements in 2019, report shows” (with Raymond M.K. Wong), MNE Tax (November 2020)
“Hong Kong revises transfer pricing guidance on advance pricing arrangements” (with Raymond M.K. Wong), MNE Tax (July 2020)
“Hong Kong revises guidance on advance tax rulings” (with Raymond M.K. Wong), MNE Tax (April 2020)
Can Corporate Governance Deter Management from Manipulating Earnings? Evidence from Related-Party Sales Transactions in China (with Raymond Wong and Michael Firth), In The Economics of Transfer Pricing: Part V Transfer Mispricing Estimate, Edward Elgar Publishing Limited, 2019.
“China simplifies procedure for claiming tax treaty benefits” (with Raymond M.K. Wong), MNE Tax (November 2019)
“Hong Kong provides guidance on transfer pricing rules and documentation requirements” (with Raymond M.K. Wong), MNE Tax (July 2019)
“China APA report shows government’s continued reliance on transactional net margin method” (with Raymond M.K. Wong), MNE Tax (June 2019)
“恰到好處的企業訊息披露” (with Raymond M.K. Wong), Capital – Viewpoint «資本雜誌 – 名家手筆 » (Dec 2016): 126.
"Tax compliance and audit adjustment – An investigation of the transfer pricing methodologies" (with Raymond M.K. Wong), International Tax Journal (Sep 2007): 69-81.
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