China
Taiwan calligraphy exhibit honors Tibetans who self-immolated
On Sunday, Tibetans around the world will be protesting outside Chinese embassies around the world to mark International Human Rights Day.
There is no Chinese Embassy in democratic Taiwan, so the Dalai Lama Foundation will exhibit 166 works of calligraphy by Ho Tsung-hsun, with prayers and chants from five Buddhist teachers honoring the “heroes and martyrs” of the Tibetan resistance movement instead.
The exhibit – titled “Those Who Give Fearlessly” – will honor 166 Tibetans inside and outside China who have set themselves on fire as an act of resistance to Chinese Communist Party rule, and in pursuit of freedom, Ho told Radio Free Asia in a recent interview.
“I was very worried when I was doing this that people would think that I was encouraging self-immolation,” Ho said. “But these things happened – that’s a fact.”
“You can’t erase an entire nationality from the historical record who have made such sacrifices in pursuit of their freedom,” he said.
Ho made the exhibit not to advocate self-immolation, but to highlight the despair and helplessness of those who use it as a form of protest, he said.
“Self-immolation is a last-ditch choice – there must be so much going on in people’s minds that we can’t understand,” he said. “166 self-immolations in the space of just 10 years is a shocking number.”
“Cheng Nan-jung self-immolated right here in Taiwan, and we still see memorials to him here every year marking that day,” Ho said, in a reference to the 1989 self-immolation of the Taiwanese publisher, in a protest against the lack of free speech under authoritarian, one-party rule by the Kuomintang.
Writing history
Calligraphic inscriptions have been used since ancient times to record important events, whether on stone steles or on paper, Ho said.
He hopes that his imitation of ancient scrolls will pay due respect to the people who burned in the ultimate act of self-sacrifice.
Kelsang Gyaltsen, the Dalai Lama’s envoy to Taiwan, told Radio Free Asia he was moved by Ho’s tribute.
“These Tibetans are heroes as we define them in Tibet,” he said. “The Chinese government demonizes them as insane, or claims they acted out of desperation due to family or economic disputes, but it’s not that. No.”
“They sacrificed themselves for their country, and for their people.”
Kelsang Gyaltsen said the epithet, “Those who give fearlessly” is the highest level of almsgiving in the Buddhist tradition. “It means to give your life for a just cause,” he said.
Many of those who set fire to themselves did so while shouting slogans or leaving statements calling for freedom for Tibetans, or for the return of its exiled spiritual leader, the Dalai Lama, and the protection of Tibetans’ Buddhist and cultural heritage.
Some inscribed “Independence for Tibet” on their bodies, Kelsang Gyaltsen said.
Anyone who claims that just speaking of the self-immolations means encouraging them is engaging in pro-Beijing “cognitive warfare,” he added.
“Who is it who most wants to forget them? Who doesn’t want us to cherish or remember them? It’s the brutal Chinese Communist Party regime,” he said, calling for the anniversary of the first self-immolation – Feb. 27 – to be marked as “Tibetan Self-Immolation Day.”
Art as protest
Ho, who studied advertising and fine arts, started writing calligraphy in high school 40 years ago.
His calligraphy has graced a number of protests over the last three decades in Taiwan, including environmental protection and anti-nuclear campaigns, educational reform movements and political activism.
He has an abiding memory of one self-immolation – the second to take place in Tibet, in 2009 — in particular.
“Lobsang Phuntsok, who was only 20 years old at the time, self-immolated on March 16, which happened to be my birthday,” Ho said. “From then onwards, it seemed as if our souls were connected, and that was when I started to pay attention and care about what was happening.”
March 16 is also the anniversary of mass protests by Tibetans, including Buddhist monks and nuns in Ngaba, a Tibetan region of China’s southwestern province of Sichuan, in 2008, that were to be a turning point in the movement for a free Tibet.
“I was shocked, saddened and outraged by each self-immolation, especially during the nearly 90 self-immolations that took place in 2012 – at their peak, we were seeing nearly one a week,” Ho said.
Just thinking about the way Lobsang Phutsok died causes him pain to this day, he said.
Ancient style
Ho’s exhibit will display 166 records of self-immolation by Tibetans using paper and a calligraphic style that matches the style of ancient official records.
Each piece is 34 cm long and 18.5 cm wide (13 x 7 inches). Each work shows the person’s name, place of birth, identity and age of self-immolation.
Ho’s exhibit also has the blessing of the Tibetan government-in-exile’s envoy to Taiwan, who suggested he make sure Tibetans are the central subjects of the work, and add the ancient Tibetan place-names from when the region was a sovereign and independent country, alongside the modern place-names that are used under Chinese rule.
One record reads: “Lobsang Tashi, a monk from Amdo in today’s Sichuan, was 24 years old when he set himself on fire on Feb. 27, 2009, to fight for the freedom of Tibetans.”
Every one of the 166 self-immolators, who include elderly in their 80s, 16-year-old students, high-ranking Buddhist teachers, or Rinpoche, monks, nuns, students and women, is given equal weighting in the exhibit, with a word limit of 43 to 46 words each, Ho said.
The process has been a harrowing one at times for Ho, who got horribly stuck on the record for 49-year-old herder Namlha Tsering, the 104th Tibetan to self-immolate.
He kept making errors on this record, missing out words each time he tried to copy it.
“Namlha Tsering…
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China
Q1 2024 Brief on Transfer Pricing in Asia
Indonesia’s Ministry of Finance released Regulation No. 172 of 2023 on transfer pricing, consolidating various guidelines. The Directorate General of Taxes focuses on compliance, expanded arm’s length principle, and substance checks. Singapore’s Budget 2024 addresses economic challenges, operational costs, and sustainability, implementing global tax reforms like the Income Inclusion Rule and Domestic Top-up Tax.
Indonesia’s Ministry of Finance (MoF) has released Regulation No. 172 of 2023 (“PMK-172”), which prevails as a unified transfer pricing guideline. PMK-172 consolidates various transfer pricing matters that were previously covered under separate regulations, including the application of the arm’s length principle, transfer pricing documentation requirements, transfer pricing adjustments, Mutual Agreement Procedure (“MAP”), and Advance Pricing Agreements (“APA”).
The Indonesian Directorate General of Taxes (DGT) has continued to focus on compliance with the ex-ante principle, the expanded scope of transactions subject to the arm’s length principle, and the reinforcement of substance checks as part of the preliminary stage, indicating the DGT’s expectation of meticulous and well-supported transfer pricing analyses conducted by taxpayers.
In conclusion, PMK-172 reflects the Indonesian government’s commitment to addressing some of the most controversial transfer pricing issues and promoting clarity and certainty. While it brings new opportunities, it also presents challenges. Taxpayers are strongly advised to evaluate the implications of these new guidelines on their businesses in Indonesia to navigate this transformative regulatory landscape successfully.
In a significant move to bolster economic resilience and sustainability, Singapore’s Deputy Prime Minister and Minister for Finance, Mr. Lawrence Wong, unveiled the ambitious Singapore Budget 2024 on February 16, 2024. Amidst global economic fluctuations and a pressing climate crisis, the Budget strategically addresses the dual challenges of rising operational costs and the imperative for sustainable development, marking a pivotal step towards fortifying Singapore’s position as a competitive and green economy.
In anticipation of global tax reforms, Singapore’s proactive steps to implement the Income Inclusion Rule (IIR) and Domestic Top-up Tax (DTT) under the BEPS 2.0 framework demonstrate a forward-looking approach to ensure tax compliance and fairness. These measures reaffirm Singapore’s commitment to international tax standards while safeguarding its economic interests.
Transfer pricing highlights from the Singapore Budget 2024 include:
This article is republished from China Briefing. Read the rest of the original article.
China Briefing is written and produced by Dezan Shira & Associates. The practice assists foreign investors into China and has done since 1992 through offices in Beijing, Tianjin, Dalian, Qingdao, Shanghai, Hangzhou, Ningbo, Suzhou, Guangzhou, Dongguan, Zhongshan, Shenzhen, and Hong Kong. Please contact the firm for assistance in China at china@dezshira.com.
China
New Report from Dezan Shira & Associates: China Takes the Lead in Emerging Asia Manufacturing Index 2024
China has been the world’s largest manufacturer for 14 years, producing one-third of global manufacturing output. In the Emerging Asia Manufacturing Index 2024, China ranks highest among eight emerging countries in the region. Challenges for these countries include global demand disparities affecting industrial output and export orders.
Known as the “World’s Factory”, China has held the title of the world’s largest manufacturer for 14 consecutive years, starting from 2010. Its factories churn out approximately one-third of the global manufacturing output, a testament to its industrial might and capacity.
China’s dominant role as the world’s sole manufacturing power is reaffirmed in Dezan Shira & Associates’ Emerging Asia Manufacturing Index 2024 report (“EAMI 2024”), in which China secures the top spot among eight emerging countries in the Asia-Pacific region. The other seven economies are India, Indonesia, Malaysia, the Philippines, Thailand, Vietnam, and Bangladesh.
The EAMI 2024 aims to assess the potential of these eight economies, navigate the risks, and pinpoint specific factors affecting the manufacturing landscape.
In this article, we delve into the key findings of the EAMI 2024 report and navigate China’s advantages and disadvantages in the manufacturing sector, placing them within the Asia-Pacific comparative context.
Emerging Asia countries face various challenges, especially in the current phase of increased volatility, uncertainty, complexity, and ambiguity (VUCA). One notable challenge is the impact of global demand disparities on the manufacturing sector, affecting industrial output and export orders.
This article is republished from China Briefing. Read the rest of the original article.
China Briefing is written and produced by Dezan Shira & Associates. The practice assists foreign investors into China and has done since 1992 through offices in Beijing, Tianjin, Dalian, Qingdao, Shanghai, Hangzhou, Ningbo, Suzhou, Guangzhou, Dongguan, Zhongshan, Shenzhen, and Hong Kong. Please contact the firm for assistance in China at china@dezshira.com.
China
Is journalist Vicky Xu preparing to return to China?
Chinese social media influencers have recently claimed that prominent Chinese-born Australian journalist Vicky Xu had posted a message saying she planned to return to China.
There is no evidence for this. The source did not provide evidence to support the claim, and Xu herself later confirmed to AFCL that she has no such plans.
Currently working as an analyst at the Australian Strategic Policy Institute, or ASPI, Xu has previously written for both the Australian Broadcasting Corporation, or ABC, and The New York Times.
A Chinese language netizen on X initially claimed on March 31 that the changing geopolitical relations between Sydney and Beijing had caused Xu to become an expendable asset and that she had posted a message expressing a strong desire to return to China. An illegible, blurred photo of the supposed message accompanied the post.
This claim was retweeted by a widely followed influencer on the popular Chinese social media site Weibo one day later, who additionally commented that Xu was a “traitor” who had been abandoned by Australian media.
Following the publication of an ASPI article in 2021 which exposed forced labor conditions in Xinjiang co-authored by Xu, the journalist was labeled “morally bankrupt” and “anti-China” by the Chinese state owned media outlet Global Times and subjected to an influx of threatening messages and digital abuse, eventually forcing her to temporarily close several of her social media accounts.
AFCL found that neither Xu’s active X nor LinkedIn account has any mention of her supposed return to China, and received the following response from Xu herself about the rumor:
“I can confirm that I don’t have plans to go back to China. I think if I do go back I’ll most definitely be detained or imprisoned – so the only career I’ll be having is probably going to be prison labor or something like that, which wouldn’t be ideal.”
Neither a keyword search nor reverse image search on the photo attached to the original X post turned up any text from Xu supporting the netizens’ claims.
Translated by Shen Ke. Edited by Shen Ke and Malcolm Foster.
Asia Fact Check Lab (AFCL) was established to counter disinformation in today’s complex media environment. We publish fact-checks, media-watches and in-depth reports that aim to sharpen and deepen our readers’ understanding of current affairs and public issues. If you like our content, you can also follow us on Facebook, Instagram and X.
Read the rest of this article here >>> Is journalist Vicky Xu preparing to return to China?
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