China: Defining Intangibles

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

5 Pages Posted: 10 Sep 2013

See all articles by Jingyi Wang

Jingyi Wang

The Chinese University of Hong Kong (CUHK) - Faculty of Law

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 Chinese University of Hong Kong (CUHK) - Faculty of Law ( email )

6/F, Lee Shau Kee Building
Shatin, New Territories
Kowloon, Sha Tin
Hong Kong

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