UN China chapter: Issues raised on contract R&D

May 13 2013

The announcement of the China Country Practices, as part of the UN Practical Manual on Transfer Pricing for Developing Countries (draft version), indicates a great leap in the transfer pricing (TP) administration of the State Administration of Taxation (SAT). Han Jin Ping, tax manager at Siemens, China, discusses the importance of the chapter and the international message it conveys on contract R&D.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Request Access or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

Beyond the headlines: New Middle East tax boutique puts AI at heart of its model

Ex-EY and Hourani & Partners leader Zain Satardien is using flexible staffing and AI-enabled systems to test a leaner model for specialist legal and tax advice

Tom Baker, October 19 2026

Direct Tax

A taxing week: KPMG’s updated action plan is encouraging despite elephant in the room

The big four firm is rightfully prioritising transparency and accountability as it seeks to rebuild from its scandal, but a glaring structural issue remains

Sam Sholli, October 16 2026

Direct Tax

Grant Thornton UK compounds EY exits with tax hires

A recent hiring flurry has taken the firm’s number of partner appointments this year to 121 and put it on track to hit 160 partner target early

Sam Sholli, October 16 2026

Direct Tax

Exclusive: EY absorbs Arnstein Legal to launch new Venezuelan legal practice

The move brings specialist tax and litigation capability to EY as it seeks to close the gap on Baker McKenzie and Venezuela’s leading local firms

Tom Baker, October 15 2026

Direct Tax

Opinion: Law firms can’t crack AI alone

The industry’s response to AI requires an unfamiliar ingredient as firms battle to shape their futures

Ed Conlon, October 14 2026

Direct Tax

WTS UK capitalises again on EY exodus with director hire

The ambitious big four challenger firm has also appointed ex-RSM partner Brad Ashton to build out its customs and global trade practice

Sam Sholli, October 13 2026

Direct Tax

Deloitte Cyprus embroiled in Roman Abramovich tax evasion allegations

The big four firm allegedly reviewed backdated documents and signed off on accounts that removed hundreds of millions of dollars of Abramovich’s assets

Sam Sholli, October 12 2026

Transfer Pricing

Beyond the headlines: Is TP becoming the new big law/big four battleground?

New Tier 1 entrants and an expanding cohort of established players indicate that law firms are becoming increasingly credible challengers in Europe's TP market

Tom Baker, October 12 2026

Awards