Legislation roundup: Advance pricing agreements, FIE record filing and internet negative list
November 03, 2016 | BY
Katherine Jo &clp articlesThe SAT has set stricter criteria for advance pricing, the SAIC has permitted non-restricted FIEs to directly apply for business registration and the NDRC has published a draft negative list for internet market access
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Tax
State Administration of Taxation, Announcement on Matters Relevant to Improving the Administration of Advance Pricing Arrangements
In general, an advance pricing arrangements shall apply to an enterprise that has