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Zero hour on transfer pricing in China

November 25, 2008

China was supposed to have mandatory documentation as of January 1 2008 but the final guidelines are still awaited. Here, Glenn DeSouza summarises the hot issues and shares strategies on dealing with thin capitalisation and documentation.

Delays have followed delays and predictions have proved embarrassing to those naïve enough to make them. However, the decibel of chatter on the issue is at its highest and State Administration of Taxation (SAT) officials have been out in public on this matter.




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