Perfecting an advance pricing agreement application in China

February 16, 2017 | BY

Katherine Jo &clp articles

MNCs managing tax audit risks in China must conduct a complete analysis in response to the new APA rules that set higher submission standards and require greater disclosure

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China's State Administration of Taxation (SAT) has released new rules for advance pricing arrangements (APAs), signaling that the authority is willing to work more closely with multinational companies (MNCs), align