China (People's Rep.) - Transfer Pricing Documentation Requirements
- China (People's Rep.)
- A. Riedl; T. Steinbach
- International Transfer Pricing Journal, 2017 (Volume 24), No 3
- 4 May 2017
The authors compare the documentation standard arising from the BEPS Action 13 Final Report with the documentation standard that was introduced in China under Bulletin 42. The differences between the two standards are presented and the possible intentions of Bulletin 42 are discussed in detail.