China’s tax restructure will hit large firms
October 28, 2008
The Chinese State Administration of Taxation (SAT) is to be restructured to improve transfer pricing rules and enhance the tax administration of the country’s larger companies
The change will see the creation of the Large Enterprise Tax Administration Department (LEAD), while the International Taxation Department will remain in charge of transfer pricing policy, bilateral advance pricing arrangements (BAPA), and mutual agreement procedures (MAP).
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