What China’s Special Tax Adjustments Regulations really mean for foreign investors
January 20, 2009
Glenn DeSouza says China’s transfer pricing regulations are a good sign of economic development
On January 9 2009 the State Administration for Taxation (SAT) released Implementation Measures for Special Tax Adjustments (Final STA Measures). The Final STA Measures contain 13 chapters and 118 articles. What is new and compelling to multinational investors in the regulations include dealing with the significant compliance burden of the new documentation requirements and tapping into the opportunities provided by cost sharing.

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