China: Defining Intangibles
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
Date posted: September 10, 2013