Tax
State Administration of Taxation, Announcement on Enterprise Income Tax Issues Relevant to the Payment of Expenses by Enterprises to Overseas Affiliates
国家税务总局关于企业向境外关联方支付费用有关企业所得税问题的公告
The payment of expenses by an enterprise to an overseas affiliate shall comply with the arm's length principle, and the tax authority may proceed with an adjustment for any expenses paid to an overseas affiliate not in compliance with the arm's length principle.
Legislation roundup: Enterprise income tax and property registration
This week the SAT has clarified enterprise income tax rules for overseas affiliates and industries in Western China. The Implementing Rules for the national property registration system have also been released
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