The Resource China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March
China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March
Resource Information
The item China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Overview of the special tax adjustment rules, issued on 9 January 2009, requiring contemporaneous documentation for the first time when annual related-party tangible property transactions reach a certain amount, with a lesser threshold for intangible transactions. The article considers APAs, deadlines, thresholds, documentation, penalties, audits, 'bottom fishing', audit flags, desk top review, cost sharing, CFCs, and thin capitalization
- Language
- eng
- Label
- China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March
- Title
- China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March
- Language
- eng
- Summary
- Overview of the special tax adjustment rules, issued on 9 January 2009, requiring contemporaneous documentation for the first time when annual related-party tangible property transactions reach a certain amount, with a lesser threshold for intangible transactions. The article considers APAs, deadlines, thresholds, documentation, penalties, audits, 'bottom fishing', audit flags, desk top review, cost sharing, CFCs, and thin capitalization
- Citation source
- In: Tax management transfer pricing report. - Arlington. - Vol. 17 (2009),
- http://library.link/vocab/creatorName
- Bell, K.A
- Geographic coverage
- Asia
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- APA
- documentation requirements
- penalties
- Label
- China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March
- Label
- China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/China-finalizes-special-tax-adjustment-rules/mtjJCn-NEYY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/China-finalizes-special-tax-adjustment-rules/mtjJCn-NEYY/">China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/China-finalizes-special-tax-adjustment-rules/mtjJCn-NEYY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/China-finalizes-special-tax-adjustment-rules/mtjJCn-NEYY/">China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
