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Dec 2014, Issue 36

China Advance Pricing Agreement Annual Report (2013) - Key trends and observations

The China’s State of Administration (SAT) has released the 2013 China Advance Pricing Agreement (APA) Annual Report (the Report) on its public website on 5 December 2014. It is the fifth APA annual report issued by the SAT. Similar to previous years’ reports, in its executive summary, the Report provides a brief description of the APA program operation and office structure in 2013, and sets out the factors the SAT considers when prioritizing APA requests.

The Report also introduces China’s APA mechanisms, procedures and practices, and provides statistics for 2005 through to 2013 accompanied by an analysis of the statistics. Please refer to Annex 1 for the main statistics from the Report for 2013.

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