China transfer pricing alert

2017

Issue 2 November APA Annual Report Issued

Issue 1 Apri Transfer Pricing Investigation Further Strengthed for China -- Review of the newly released Announcement 6.pdf


2016

Issue 3 China 2015 APA Annual Report Issued

Issue 2 Oct 2016 Starting a new chapter in Chinas Advance Pricing Arrangement

Issue 1 July 2016 China��s Response to BEPS Action Plan-- Brand New Requirement for Contemporaneous Documentation and Reporting of Related Party Transactions


2015

Issue 7 December 2015 China 2014 APA annual report issued.

Issue 5 Octomber 2015 Discussion draft of implementation regulations for special tax adimplementation regulations for special tax adjustment issued ���� Interpretation of transfer pricing investigation and adjustment.

Issue 4 Octomber 2015 A Brand-new Reporting Mechanism for Transfer Pricing Contemporaneous Documentation under Discussion Draft for the Implementation Measures for Special Tax Adjustments.

Issue 3 September 2015 Discussion Draft for the Implementation Measures for Special Tax Adjustments��A Brand-new Epoch for Transfer Pricing Administration in China.

Issue 2 August 2015 The opportunities and challenges of the simplified procedure of cost sharing agreements -- key takeaways from Announcement 45

Issue 1 March 2015 A new landscape of supervision for outbound payment -- In-depth practical analysis of Announcement 16 and the solutions


2014

Issue 5 December 2014 China APA annual report issued

Issue 4 September 2014 China SAT putting pedal to the metal on anti-avoidance campaign

Issue 2 April 2014 SAT submitted a letter to the UN TP Manual regarding views on service fees and management fees

Issue 1 January 2014 The balance between the tax authorities and the Customs


2013

Issue 3 China 2012 APA Annual Report Issued

Issue 1 January 2013 China 2011 APA Annual Report Issued


2012
Issue 8 December 2012 Insights on Transfer Pricing Issues with ��Unique Chinese Characteristics��

Issue 5 August 2011 Shanghai Tax Authorities Reinforcing Administration of Contemporaneous TP Documentation (Chinese version only)

Issue 4 March 2012 New ruling for administration of special tax adjustments Joint review panel system for major transfer pricing adjustment cases

Issue 3 February 2012 New Transfer Pricing developments in Hong Kong APA programme in consultation

Issue 2 January 2012 New Transfe Pricing developments in Hong Kong An APA programme will be launched



2011

Issue 7 October 2011 Chinese Tax Authorities�� Administration of Transfer Pricing - Recent Developments and Trends

Issue 6 October 2011 Local Tax Authorities Reinforcing the Administration of Related Party Transactions

Issue 4 July 2011 New rules on the tax-deductibility policy of interest payment between non-financial institutions.pdf

Issue 3 Apirl 2011 Local tax authorities reinforcing the administration of transfer pricing contemporaneous documentation

Issue 2 February 2011 Chinese tax authorities reinforcing anti-tax avoidance supervision on share transfers by introducing income approach for the first time

Issue 1 January 2011 First China APA annual report issued


2010

Issue 25e New Transfer Pricing regulation released as Guoshuifa [2009] No.2

Issue 25d New Transfer Pricing regulation released as Guoshuifa [2009] No.2

Issue 25c New Transfer Pricing regulation released as Guoshuifa [2009] No.2

Issue 25b New Transfer Pricing regulation released as Guoshuifa [2009] No.2

Issue 25a New Transfer Pricing Regulation released as Guoshuifa [2009] No.2