China Tax/Business News Flash

View this page in: 简体中文版

Dec 2008, Issue 18

What's new in the "Annual Related-party Transactions Report"

We anticipated in our News Flash Issue 15 that the release of the Transfer Pricing Documentation ("TPD") requirements and the related policies will take place in two stages. On 5 December 2008, China's State Administration of Taxation ("SAT") has approved and then circulated the final template of the "Annual Related-party Transactions Report" (the "RPT Report") under a circular entitled Guoshuifa (2008) No. 114 ("Circular 114"). Taxpayers are required to file the RPT Report as part of their 2008 Corporate Income Tax ("CIT") return package on or before the statutory filing due date on 31 May 2009.

Get your copy here
Read more by downloading our China Tax/Business News Flash (Dec 2008, Issue 18) (pdf file, 95KB) for your reference.

Other Issues of China Tax/Business News Flash
Visit our Tax Library.

Contacts

Tax Contacts in Mainland China
Tax Contacts in Hong Kong

Of further interest

© 2008-2009 PricewaterhouseCoopers. All rights reserved.
"PricewaterhouseCoopers" and "PwC" refer to the network of member firms of PricewaterhouseCoopers International Limited (PwCIL). Each member firm is a separate legal entity and does not act as agent of PwCIL or any other member firm. PwCIL does not provide any services to clients. PwCIL is not responsible or liable for the acts or omissions of any of its member firms nor can it control the exercise of their professional judgment or bind them in any way. No member firm is responsible or liable for the acts or omissions of any other member firm nor can it control the exercise of another member firm's professional judgment or bind another member firm or PwCIL in any way.