Summary
- Matters that are not specified in Announcement No. 24 must be subject to the provisions of Announcement No. 64
Simplified Procedure for Unilateral Advance Pricing Arrangements in China
Daisy Duan of King & Wood Mallesons discusses enterprises that will qualify to be an applicant under the simplified procedure for unilateral advance pricing arrangements (APAs) and those that are excluded, and the benefits of having a streamlined APA process for MNCs in cross-border transactions
By
Susan Mok


