Ever since the transfer pricing rules introduced in India and China they have undergone various updates based upon the requirements and need of countries and trade organisations. Concepts of the APA and SHRs have also been incorporated in their transfer pricing legislations and both countries...

The main features of China’s current sub-national finance arrangements date back to the 1994 tax reform. China has a multi-level government structure that shares national tax revenues through a system of tax sharing and transfers, and divides spending assignments and responsibilities. Local...

The main features of China’s current sub-national finance arrangements date back to the 1994 tax reform. China has a multi-level government structure that shares national tax revenues through a system of tax sharing and transfers, and divides spending assignments and responsibilities. Local...

This article reviews China's land tenure system, which is featured with differential treatment of rural and urban citizens with respect to three types of land tenure: urban land tenure, arable land tenure and rural residential land tenure. With the urban residents fully participated in the...

In this paper it is argued that the restructuring following the stiffer competition stemming from increased global integration will trigger a race between countries to attract inward foreign direct investment (FDI). It is further argued that this race consists of last minute efforts and...

In this paper it is argued that the restructuring following the stiffer competition stemming from increased global integration will trigger a race between countries to attract inward foreign direct investment (FDI). It is further argued that this race consists of last minute efforts and...

What are the implications of the rapid growth in offshored business services for transfer pricing, the pricing of products traded between affiliated firms? We explore these implications through a case study of transnational corporations in the teleservices industry. Teleservices TNCs own foreign...

Since 2020, the Korea Institute for Industrial Economics and Trade (KIET) has conducted surveys on the business environment of Korean enterprises in China. For the 2022 iteration of the survey, responses from 406 Korean firms in China were collected, slightly fewer than in 2021, owing to the...

This paper examines the investments made by China in key African countries and analyses the effects of such investment on the tax base of such African countries. The aim of this analysis is to determine whether the costs of such investment are commensurate to the benefits derived, or to be...

Foreign firms have clustered together in the Yangtze River Delta, and their impact on domestic firms is an important policy issue. This paper studies the spatial effect of FDI agglomeration on the regional productivity of domestic firms, using Chinese firm-level data. To identify local FDI...