Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- China (1)
- Comparability (1)
- Cross-border arbitration (1)
- Developing countries (1)
- High & New Technology Status (1)
-
- International adjudication (1)
- International arbitration (1)
- International courts (1)
- International law (1)
- International tribunals (1)
- LSA (1)
- Location Specific Advantages (1)
- Location saving (1)
- OECD (1)
- Supranational adjudication (1)
- TNMM (1)
- Toll manufacturer (1)
- Transfer pricing (1)
- Transnational legal process theories (1)
- Transnational litigation (1)
- UN Practical Manual (1)
Articles 1 - 2 of 2
Full-Text Articles in Law
Chapter 16: Transnational Legal Process Theories, Maya Steinitz
Chapter 16: Transnational Legal Process Theories, Maya Steinitz
Faculty Scholarship
THIS chapter is devoted to transnational legal process theories. In 1955, Philip Jessup, in his Storrs Lectures at Yale, famously coined the term “transnational law” as he searched for a concept that would capture the legal regulation of actions or events that transcend national boundaries and that can accommodate both public and private international law. Further, while the traditional concept of “international law” referred to the law regulating relationships between states, the new term encompassed legal relationships of and amongst individuals, corporations, and organizations as well as states.
In other words, as early as the 1950s, and thereafter with increased …
Transfer Pricing: Un Practical Manual – China, Richard Thompson Ainsworth, Andrew Shact
Transfer Pricing: Un Practical Manual – China, Richard Thompson Ainsworth, Andrew Shact
Faculty Scholarship
Any contemporary Chinese transfer pricing assessment needs to consider the United Nation (UN) Practical Manual on Transfer Pricing for Developing Countries released in May 2013. In particular, Chapter 10 discusses Country Practices and presents China’s most up to date transfer pricing policy statement.
China is not an Organization for Economic Cooperation and Development (OECD) member nor has it formally adopted the OECD’s Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Chapter 10 makes it very clear that China is charting a different transfer pricing course in at least nine important areas. China believes that: 1. significant comparability adjustments are …