Law Commons^™

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 …

Conclusion. The Migration Of Legal Ideas: Legislative Design And The Lawmaking Process, Robert L. Tsai

Faculty Scholarship

This is the conclusion for an edited volume on legislative usage of foreign and international law, N. Lupo & L. Scaffardi, Legal Transplants and Parliaments: A Possible Dialogue Amongst Legislators? (2014). I assess the general turn in comparative law studies towards the behavior of elected officials, as well as the preference for increased formality in the use of foreign law. The essays in this book analyze the legal experiences of Brazil, Namibia, Australia, South Africa, Spain, the European Union, China, Canada, Portugal, the United Kingdom, the United States, and Italy. Many of these countries (but not all, especially the U.S.) …

Tibetan Diaspora In The Shadow Of The Self-Immolation Crisis: Consequences Of Colonialism, Robert D. Sloane

Faculty Scholarship

This chapter for a book on protracted refugee crises argues that the origins of both the unresolved Tibetan refugee crisis and the tragic and unprecedented wave of some 120 self-immolations in Tibet since 2009 lie in Tibet’s unacknowledged status as a colony. China illegally invaded and annexed Tibet in 1950, and it remains under belligerent occupation to this day. Contrary to the official views of the People’s Republic of China (PRC), the United States, and (to my knowledge) every other state in the world, it is a fiction to refer to the Tibetan people as a Chinese 'minority nationality'. Every …