The Resource A comparative view of transfer pricing documentation : new Chinese rules and the EU Code of Conduct

A comparative view of transfer pricing documentation : new Chinese rules and the EU Code of Conduct

Label
A comparative view of transfer pricing documentation : new Chinese rules and the EU Code of Conduct
Title
A comparative view of transfer pricing documentation : new Chinese rules and the EU Code of Conduct
Creator
Subject
Language
eng
Summary
In early 2009, China released the Tentative Implementation Rules for Special Tax Adjustments, commonly known as Notice 2, which sets forth, for the first time, detailed contemporaneous transfer pricing documentation regulations. This article analyses the key issues underlying the Chinese transfer pricing documentation rules, in the context of a comparative study of EU documentation requirements
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 16 (2009),
http://library.link/vocab/creatorName
Yang, H
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • Code of Conduct on Transfer Pricing Documentation
  • penalties
Label
A comparative view of transfer pricing documentation : new Chinese rules and the EU Code of Conduct
Instantiates
Publication
Label
A comparative view of transfer pricing documentation : new Chinese rules and the EU Code of Conduct
Publication

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