Transfer Pricing International Journal, 08/12, pp. 1-5.
5 Pages Posted: 10 Sep 2013
Date Written: August 1, 2012
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: 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