Tag: Chinese tax adjustment

Contemporaneous-Transfer-Pricing-Documentation

China Releases New Draft of Transfer Pricing Documentation Rules

On September 17, China’s State Administration of Taxation (SAT) released a revised draft version of the “Implementation Measures for Special Tax Adjustment (Circular 2),” which will replace the existing Guoshuifa [2009] No.2. It contains rules governing transfer pricing and covers other areas related to general anti-avoidance rules.

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