Announcement on Matters Relevant to Improving the Administration of Affiliated Party Filings and Contemporaneous Documentation
关于完善关联申报和同期资料管理有关事项的公告
SAT requires filing of contemporaneous documentation and country reports for transfer pricing.
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(Issued by State Administration of Taxation on June 29 2016 and effective as of the fiscal year of 2016.)
(国家税务总局于二零一六年六月二十九日发布，自二零一六年会计年度起施行。)
国家税务总局公告 [2016] 第42号