China is a country faced by deteriorating environment and severe pollution; therefore, technology transfer from Sweden has been one of the best choices for Chinese authorities and clean technology companies. The huge Chinese market also seems to be an alluring market for Swedish clean technology SMEs. However, conflicts often occur during technology transfer (TT) process. Theoretically, the TT process mainly involves the stages of assessment, agreement, implementation, evaluation and adjustment and repetition. Based on these stages, cases are chosen, interviews are carried out and results are analyzed in details with SWOT method. The new TT solution is proposed as recommendation. The conclusion shows in order to achieve a successful TT; each stage in the process should be carefully controlled. Hence, not only the technology donor s (Swedish SMEs) and receivers (Chinese buyers) should devote their efforts, all the other stakeholders such as technology consulting companies and government institutions should cooperate together, whichever fits their mutual interests.

<p><strong>Background</strong></p><p>International transfer pricing has been a highlighted issue during the last decades as country after country has revised and introduced new transfer pricing laws as a respond to the expanded globalization. Several countries are adopting similar approaches and the prime guiding principles are provided by the Organization for Economic Co-Operation (OECD). The international law as well as the laws of all 30 member countries is based on the OECD Guidelines.</p><p><strong>Purpose</strong></p><p>The purpose of this master’s thesis is to describe differences and similarities regarding the transfer pricing regulations in China and Sweden and to explain how a Swedish multinational enterprise (MNE) have to utilize and adjust their transfer pricing strategy when trading with group companies in China. The results then conclude into a step model for strategic transfer pricing.</p><p><strong>Result</strong></p><p>The differences between the regulations are mainly uncovered in the definition of associated parties and associated interest. The differences in the regulations are thus of minor importance and does not affect a Swedish MNE to any major extent. The challenging area is instead the conflict between the tax authority and the customs service. To enable this study, three Swedish MNEs are used as a case study. We discovered that all had very different transfer pricing strategies even though they are within the same industry and two of them even within same range of products. Out of this we made the conclusion that the strategy chosen is not just depending on what product or service you trade with but also the aim and purpose, the range of products and the structure of the company. International transfer pricing is a very complex issue that goes into nearly all business operations. The concept of transfer pricing can thus be broken down and simplified if the demands from the company is minor.</p>

Background International transfer pricing has been a highlighted issue during the last decades as country after country has revised and introduced new transfer pricing laws as a respond to the expanded globalization. Several countries are adopting similar approaches and the prime guiding principles are provided by the Organization for Economic Co-Operation (OECD). The international law as well as the laws of all 30 member countries is based on the OECD Guidelines. Purpose The purpose of this master’s thesis is to describe differences and similarities regarding the transfer pricing regulations in China and Sweden and to explain how a Swedish multinational enterprise (MNE) have to utilize and adjust their transfer pricing strategy when trading with group companies in China. The results then conclude into a step model for strategic transfer pricing. Result The differences between the regulations are mainly uncovered in the definition of associated parties and associated interest. The differences in the regulations are thus of minor importance and does not affect a Swedish MNE to any major extent. The challenging area is instead the conflict between the tax authority and the customs service. To enable this study, three Swedish MNEs are used as a case study. We discovered that all had very different transfer pricing strategies even though they are within the same industry and two of them even within same range of products. Out of this we made the conclusion that the strategy chosen is not just depending on what product or service you trade with but also the aim and purpose, the range of products and the structure of the company. International transfer pricing is a very complex issue that goes into nearly all business operations. The concept of transfer pricing can thus be broken down and simplified if the demands from the company is minor.

Social welfare is the product of the development of human society. Western countries began to build their own welfare systems in the late 19th century. Child welfare is also their focus. The child welfare system can affect the development trend of a country, and it is also directly related to the physical and psychological development of children, especially the orphans. After the United Nations promulgated the Convention on the Rights and Interests of the Child in 1989, governments of various countries have also actively improved their country's child welfare system under the framework of the CRC. Especially in Western countries, the government has invested a lot of money to solve child poverty, improve child welfare, and create a good growth environment for children in the country. Sweden has institutions dedicated to child welfare and a relatively complete child welfare system. The government has a high proportion of financial support for the entire welfare system.Swedish child welfare covers all stages of a child from birth to completion of 2university. In China, due to the constraints of the national system and national development, the child welfare system started late. Although the government has gradually begun to pay attention to the growth environment and welfare of children in recent years, the development of China's child welfare system is still in its initial stage, mainly for the assistance of orphans and disabled children, and it is also a supplementary welfare stage. This article analyzes the child welfare systems of the two countries through an in-depth comparison of the historical development, administrative structure, content, and capital investment of the child welfare systems in Sweden and China. On the basis of consulting the laws and government regulations on child welfare in the two countries and the welfare-related data collected by the government, the development and current situation of the child welfare systems in Sweden and China are summarized. Through comparison with Sweden, it pointed out the gap between China's child welfare system and Sweden, and put forward reasonable reform suggestions, such as improving the legal system, increasing the government's financial investment, and reforming the establishment of administrative institutions.