The Resource China issues draft transfer pricing rules, includes detailed documentation provisions

China issues draft transfer pricing rules, includes detailed documentation provisions

Label
China issues draft transfer pricing rules, includes detailed documentation provisions
Title
China issues draft transfer pricing rules, includes detailed documentation provisions
Creator
Subject
Language
eng
Summary
Overview of Chinese draft transfer pricing regulations. The author states that they will reduce the threshold for defining "related party", mandate contemporaneous transfer pricing documentation, restrict advance pricing arrangements to companies with a 10-year history in China, and require advance government approval for service cost sharing arrangements
Citation source
In: Tax management transfer pricing report. - Washington. - Vol. 16 (2008),
http://library.link/vocab/creatorName
Bell, K.A
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • tax reform
  • documentation requirements
  • APA
  • cost sharing arrangement
Label
China issues draft transfer pricing rules, includes detailed documentation provisions
Instantiates
Publication
Label
China issues draft transfer pricing rules, includes detailed documentation provisions
Publication

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