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Yi Min Zhao, and Victor Zhang, DeloitteEconomist James Zhao, Ph.D., tax partner of Deloitte, and Victor Zhang, tax director of Deloitte, have published the captioned piece in The Bureau of National Affairs on May 24, 2018. What is the appropriate structure in China for a multinational group’s research and development (RD) activities, and intellectual property (IP) ownership, to accommodate business dynamics, entitlement to tax incentives, whilst fitting into the group’s global transfer pricing arrangement in the post BEPS era? This question is becoming more and more important for multinational companies operating in China. R&D activity and the ownership of IP is often a core issue in multinational tax and finance considerations. In a post base erosion and profit shifting era, R&D arrange
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