The Resource Annual review : China

Annual review : China

Label
Annual review : China
Title
Annual review : China
Title variation
China : reviewing 2011, looking forward to 2012
Creator
Subject
Language
eng
Summary
Starting with the release by China's State Administration of Taxation (SAT) on 30 December 2010 of the first annual Advance Pricing Arrangement (APA) report, 2011 was an eventful year for transfer pricing in China. Internationally, Chinese tax authorities have continued to focus on collaborative efforts including bilateral APAs and mutual agreement procedures, exchange of information and working with the United Nations on a project regarding transfer pricing for emerging markets. Domestically, Chinese tax authorities are becoming tougher on transfer pricing documentation requirements including content and deadlines, and including the effects of unique aspects of the China market (including market premium and location savings) in any analysis. The key messages and takeaways from the past year are summarised in this article
Citation source
In: Transfer pricing international journal. - London. - Vol. 13 (2012),
http://library.link/vocab/creatorName
  • Chong, S
  • Tseng, S
  • Yu, Q
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • APA
  • MAP
  • exchange of information
Label
Annual review : China
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...