China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March
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The work China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March
Resource Information
The work China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in March represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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),
- Geographic coverage
- Asia
- Language note
- English
Context
Context of China finalizes special tax adjustment rules, relaxes APA entry threshold proposed in MarchWork of
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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/resource/8tybBI9vWYQ/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/8tybBI9vWYQ/">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>
