China (People’s Rep.) - Managing Transfer Pricing Risks by Multinational Companies in China
- China (People’s Rep.)
- A. Zhao
- International Transfer Pricing Journal, 2017 (Volume 24), No 6
- 19 October 2017
In the past year, the Chinese tax authorities have issued three new circulars to outline their position and approach in dealing with transfer pricing issues. This article seeks to identify the specific areas that are likely to draw heightened attention from the Chinese tax authorities from now on and provides recommendations on how to prepare for the new audit environment.