Detailed transfer pricing regulations: China still waiting
July 30, 2008
Steven Tseng, and George Bradt, of KPMG China, discuss the highly anticipated changes to China’s transfer pricing regulations
China’s State Administration of Taxation (SAT) was expected to release its new regulations on transfer pricing this summer, but so far has still not done so. When published these new rules are expected to include detailed guidance and regulations on how taxpayers should perform and report transfer pricing analyses and how tax authorities should perform audits and other anti-avoidance procedures.
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