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China - A Comparative View of Transfer Pricing Documentation: New Chinese Rules and the EU Code of Conduct

Country:
China
Author:
Houlu Yang
Issue:
International Transfer Pricing Journal, 2009 (Volume 16), No 5
Published:
1 September 2009
In early 2009, China released the Tentative Implementation Rules for Special Tax Adjustments, commonly known as Notice 2, which sets forth, for the first time, detailed contemporaneous transfer pricing documentation regulations. This article analyses the key issues underlying the Chinese transfer pricing documentation rules, in the context of a comparative study of EU documentation requirements.
 
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