China: Defining Intangibles

Jingyi Wang

The University of Hong Kong

August 1, 2012

Transfer Pricing International Journal, 08/12, pp. 1-5.

The author proposes an alternative definition of intangibles to solve the problems of the existing definition in the Chinese regulations.

Number of Pages in PDF File: 5

Keywords: transfer pricing, intangibles, China, definition

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Date posted: September 10, 2013  

Suggested Citation

Wang, Jingyi, China: Defining Intangibles (August 1, 2012). Transfer Pricing International Journal, 08/12, pp. 1-5.. Available at SSRN: http://ssrn.com/abstract=2322436

Contact Information

Jingyi Wang (Contact Author)
The University of Hong Kong ( email )
Pokfulam Road
Hong Kong, Hong Kong

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