TP FAQs: Positioning of a Licenced Distributor | 特许经销商如何定位
The Licensed Distributor uses intangible assets he does not own but licenses them. A license is a formal permission or authority to do something that otherwise would be forbidden, for example, using a brand, patent-protected technology, software or a database. The Licensed Distributor decides on the quantity of purchased goods to sell it. So he […]
TP FAQs: Positioning of a High Technology Enterprise | 高新技术企业如何定位
Some high-tech companies perform research and development, manufacturing, and product marketing and sales functions in the domestic market; however, they are treated as contract manufacturers only and are given a lower return on a cost basis. Furthermore, when the Inland Revenue Board conducts a transfer pricing audit of those companies, they will question the positioning […]
