View this page in: 简体中文版 Nov 2008, Issue 15A heads-up of upcoming transfer pricing documentation requirements and disclosure forms As mentioned in our earlier News Flashes, the State Administration of Taxation ("SAT") in March this year drafted a set of administrative measures for contemporaneous transfer pricing documentation (the "TPD Requirements"). This set of TPD Requirements, to be included as part of the "Administrative Regulations on Special Tax Adjustments (Provisional)" (the "Administrative Regulation"), has been the subject of much discussion within the Chinese tax administration, and among scholars, professionals, and other selected parties.
The SAT have collected a large volume of useful feedback, especially on the TPD Requirements. Our intelligence indicates that, at the time of the release of this News Flash, the latest draft of the TPD Requirements, together with the other parts of the Administrative Regulation, are in the final stages of review at the SAT.
In this News Flash, we aim to share our insights on what potential changes are being proposed to the critical areas in the draft TPD Requirements.
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