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China

China ‘gamed’ UN human rights review, experts say

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A top Chinese diplomat said Beijing would “earnestly study” 428 recommendations for addressing human rights submitted by U.N. members, calling them “objective and balanced.”

But leading experts said China “gamed” the once-every-five-year “universal periodic review” to avoid scrutiny of its rights abuses.

Chen Xu, China’s ambassador to the U.N. offices in Geneva, said following the adoption of the report that he was happy with the many recommendations by 141 countries, and that Beijing would release its positions on each of the suggestions next month.

“The report just adopted is, in general, objective and balanced, and has reflected the statements and the recommendations during the meeting,” Chen said in remarks to the council. “We believe the majority of the comments and recommendations are constructive.”

Tuesday’s three-hour review session descended into farce, with the unusually high number of participating countries meaning each only had 45 seconds to provide an assessment of a country that has been accused of possible crimes against humanity by a U.N. body.

Under this process, each of the 193 U.N. member states has their rights record reviewed on a rolling five-year basis.

A report by Reuters said Chinese diplomats had in the lead-up to the session lobbied countries to turn up with soft-ball assessments.

Gaming the system

The many contributions during Tuesday’s session worked to draw attention away from some of the worst claims of rights abuse in China, including the treatment of Uyghurs, Tibetans and Hong Kongers.

Activists supporting Tibet and the Uyghur minority in China protest against what they consider unfair Chinese government policies outside the U.N. office in Geneva, Jan. 23, 2024. The demonstration came as China’s government faced a regular review of its human rights record at a Human Rights Council meeting inside. (Jamey Keaten/AP)

While Western nations including the United States, Finland, Canada, Switzerland and the United Kingdom focussed on China’s treatment of Tibetans and Uyghurs in the country’s west during their 45 seconds, many countries offered praise for things like legal system reforms.

William Nee, the research and advocacy coordinator for the Washington-based Chinese Human Rights Defenders, said Beijing had used its diplomatic heft to water-down legitimate criticism of its human rights record by inundating the process with friendly voices.

“This time, they tried to game the process,” Nee told Radio Free Asia. “There was an intense lobbying campaign for countries to ask questions that essentially the Chinese government wrote in advance. There were a lot of softball questions and very easy questions.”

Nee added that some countries’ recommendations even appeared to poke fun at the global condemnation of the China’s treatment of Tibetans and Uyghur citizens, the latter of whom the U.S. government says are the victim of an ongoing campaign of genocide.

ENG_TIB_ChinaUPRHumanRightsTibet_01262024.3.JPG
Protester Tseten Zoechbauer holds up a “Decolonize Tibet” banner outside the U.N. office in Geneva, Switzerland, Jan. 23, 2024, at a rally supporting Tibet and the Uyghur minority in China. The demonstration outside the U.N. office in Geneva came as China’s government faced a regular review of its human rights record at a Human Rights Council meeting inside. (Jamey Keaten/AP)

Russia, he noted, said China should “improve gradually people’s sense and ability of using standard spoken and written Chinese language in Xinjiang,” referring to the far-western region where Uyghurs live.

Venezuela, meanwhile, said China must “firmly oppose the politicization” of human rights “under the pretext of issues related to Xinjiang, Hong Kong and Xizang,” the latter of which is the new official romanized name for Tibet adopted by the Chinese government.

“If we look at the advanced questions submitted, it seems as though some of those questions could have been drafted by the Chinese government, to be quite blunt,” said Kai Müller, executive director and head of U.N. advocacy at the International Campaign for Tibet.

Nothing new

Sophie Richardson, the former China director at Human Rights Watch, told RFA that China openly flouted U.N. requirements to allow input from independent civil society groups into the self-report it submits.

“There’s a long list of ways the Chinese government tried to game the process this time around, which has to start with the way it tried to game the process the last time around,” Richardson said, pointing to China’s boasting of its fidelity to recommendations made in 2018.

China that year accepted 284 of the 346 recommendations made by some 150 countries. But many of those, Richardson said, were the ones that were “vague or meaningless, or in fact encouraged the Chinese government to keep committing human rights violations.”

“Beijing has held that up as real progress,” she said, even though “five years later, we know it is committing atrocity crimes.”

ENG_TIB_ChinaUPRHumanRightsTibet_01262024.4.JPG
A picture taken on Jan. 23, 2024 shows the United Nations Human Rights Council during the review of China’s rights record at the U.N. Offices at Geneva. (Fabrice Coffrinic/AFP)

But China’s “gaming” of the review process did not entirely wipe out opportunities for countries to speak out about their legitimate concerns.

There was a heightened focus, for example, on the plight of Tibetans and Uyghurs, with the number of recommendations related to Tibet increasing to 24 from 10 in 2018. Likewise, the number of countries mentioning Tibet in their floor speeches doubled from nine to 20.

“The dramatic increase in the number of U.N. member states who spoke out for Tibet … speaks to the existential threat China’s assimilationist policies pose to the Tibetan people,” said Lhadon Tethong, the director of the Tibet Action Institute.

Campaign for Uyghurs executive director Rushan Abbas said the 30 countries who called out human rights abuses against Uyghurs showed that the world was no longer being fooled by China’s denials.

“This significant outcry, despite China’s persistent lies and outright denial, stands as a testament to the commitment to human rights and justice,” Abbas said. “It also sends a powerful message that the international community will not be swayed by false narratives in light of the mounting evidence exposing the crimes of the PRC.”

China has until Feb. 9, 2024 to provide its initial written response to each of the…

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Q1 2024 Brief on Transfer Pricing in Asia

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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.

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New Report from Dezan Shira & Associates: China Takes the Lead in Emerging Asia Manufacturing Index 2024

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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.

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Is journalist Vicky Xu preparing to return to China?

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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. 

Rumors surfaced on X and Weibo at the end of March that Vicky Xu – a Chinese-born Australian journalist who exposed forced labor in Xinjiang – was returning to China after becoming an “outcast” in Australia. (Screenshots / X & Weibo)

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.

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