On January 6th 2012, the Ministry of Finance and the State Administration of Taxation in China, published the Cai Shui number 6. Under this circular, they state ...
In May 2011, Transfer Pricing Associates published an article entitled, “IP Companies and Substance: No-Fly Zones?” that explores issues surrounding ...
After its 2010 revision of Chapters I-III and XI of the Transfer Pricing Guidelines (TPG), the Organisation for Economic Co-operation and Development (OECD) ...
