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China: Defining Intangibles

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

5 Pages Posted: 10 Sep 2013  

Jingyi Wang

The University of Hong Kong

Date Written: August 1, 2012

Abstract

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

Keywords: transfer pricing, intangibles, China, definition

Suggested Citation

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

Jingyi Wang (Contact Author)

The University of Hong Kong ( email )

Pokfulam Road
Hong Kong, Hong Kong
China

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