China (People's Rep.) - Landmark MAP and APA Case Concluded by Competent Authorities in 2012
- China (People's Rep.)
- J. Tien; I-K Chung
- International Transfer Pricing Journal, 2013 (Volume 20), No 1
- 3 January 2013
On 31 July 2012, China’s State Administration of Taxation (SAT) reached agreement in principle with the competent authority of a treaty country on a landmark case involving transfer pricing matters. This article summarizes China’s transfer pricing regulations relevant to the case, and provides a brief history and background of the case and the authors’ view on the case and on China’s outlook on anti-avoidance matters.