Transfer pricing in China

As an effort to tackle tax base erosion and profit shifting, China tax authorities have been focusing on transfer pricing administration by enforcing stringent strong local-flavoured transfer pricing regulations/rules, imposing detailed compliance requirements and invoking ever-increasing scrutiny on related party transactions. Since there are only limited levels of tax appeal in China, most taxpayers will want to avoid a tax dispute getting to the assessment stage. In this connection, the companies should therefore assess their risks and document their transfer pricing policies in their China operations.
    

What should you expect from a transfer pricing preventive measure?

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Jeff Yuan

Jeff Yuan

Asia Pacific Transfer Pricing Services Leader, US MNC Business Services Group Leader, PwC China

Tel: +[86] (21) 2323 3495

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