China transfer pricing regulations released - English translation
January 12, 2009
China’s State Administration of Taxation (SAT) released Circular Guoshuifa [2009] number 2 on January 8 2009 which finalised the implementation measures of special tax adjustments, a set of greatly anticipated new regulations on transfer pricing, to be effective starting this past year (FY2008).
Click here to read an English translation of the rules by KPMG
These rules follow the Corporate Income Tax Law and its implementation rules, in force from January 1 2008, filling in details on how to implement the provisions relating to transfer pricing and other anti-tax avoidance issues.
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