Homing in on transfer pricing

May 13, 2010 | BY

clpstaff &clp articles

Tax authorities across China are strengthening transfer pricing regulations. They are now enforcing the collection of contemporaneous documentation and foreign companies must ensure they prepare these by the deadlines issued

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The State Administration of Taxation (SAT) of China released Guoshuifa (2009) No. 2, the final version of the Implementation Measures for Special Tax Adjustments (Circular 2) on January 9 2009.