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UN China chapter: Issues raised on contract R&D

May 13, 2013
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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.

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