Jingyi Wang

Peking University - Peking University School of Transnational Law

Peking Univ. Shenzhen Campus

University Town, Xili, Nanshan District

Shenzhen, 518055

China

SCHOLARLY PAPERS

7

DOWNLOADS

713

CITATIONS

0

Scholarly Papers (7)

1.

The Chinese Approach to Transfer Pricing: Problems Faced and Paths to Improvement

British Tax Review, Issue 1, p. 89, 2016, University of Hong Kong Faculty of Law Research Paper No. 2016/016
Number of pages: 31 Posted: 15 May 2016 Last Revised: 27 Apr 2017
Jingyi Wang
Peking University - Peking University School of Transnational Law
Downloads 203 (144,546)

Abstract:

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Arm’s length transactions, China, Foreign investment, Tax administration, Tax avoidance, Transfer pricing

2.

A Tentative Improvement: Comments on OECD Discussion Draft on the Transfer Pricing of Intangibles

INTERNATIONAL TRANSFER PRICING JOURNAL, Vol. 20, Issue. 3, pp. 136-143
Number of pages: 8 Posted: 09 Sep 2013
Jingyi Wang
Peking University - Peking University School of Transnational Law
Downloads 173 (167,155)

Abstract:

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OECD, transfer pricing, intangibles

3.

The OTS Small Business Tax Review: A Positive Start to Simplify the UK Tax System

The Company Lawyer, Vol. 34, Issue 3. pp 84-91.
Number of pages: 8 Posted: 09 Sep 2013 Last Revised: 27 Nov 2013
Jingyi Wang
Peking University - Peking University School of Transnational Law
Downloads 92 (270,602)

Abstract:

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Small Business Taxation, UK, IR35, Tax Simplification

4.

Business Restructurings: A Case Analysis and Regulations Applicable to Business Restructurings

International Transfer Pricing Journal, 2013 (Volume 20), No. 5
Number of pages: 8 Posted: 10 Sep 2013 Last Revised: 17 Aug 2015
Jingyi Wang
Peking University - Peking University School of Transnational Law
Downloads 91 (272,504)

Abstract:

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business restructuring, OECD, China, transfer pricing

5.

Losing Out in Powering Innovation: The Necessity of Introducing Research and Development Tax Incentives in Hong Kong

Hong Kong Law Journal, 2017, Volume 47, Part 1, 143—170, Peking University School of Transnational Law Research Paper No. 18-3
Number of pages: 28 Posted: 08 May 2017
Jingyi Wang
Peking University - Peking University School of Transnational Law
Downloads 73 (311,040)

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6.

China: Defining Intangibles

Transfer Pricing International Journal, 08/12, pp. 1-5.
Number of pages: 5 Posted: 10 Sep 2013
Jingyi Wang
Peking University - Peking University School of Transnational Law
Downloads 65 (331,190)

Abstract:

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transfer pricing, intangibles, China, definition

7.

Does a More Transparent International Tax Environment Provide the Same Outcomes as Transfer Pricing Would But in a Less Arbitrary Way?

Australian Tax Forum, Vol. 30, 2015
Number of pages: 34 Posted: 13 Oct 2015
Jingyi Wang
Peking University - Peking University School of Transnational Law
Downloads 16 (526,340)
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Abstract:

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Transfer pricing, intangible, harmful tax practice, exchange of information, transparency, BEPS