Transfer Pricing Resources for China

Government Links

State Administration of Taxation - English Introduction
English introduction to the Chinese State Administration of Taxation and its functions.

State Administration of Taxation - Chinese Version
Homepage of the Chinese State Administration of Taxation.  Currently only in Chinese, English version is under construction.
 

News and Other Resources

Circular of the State Administration of Taxation on Intensifying Investigation into and Analysis of Transfer Pricing
Release by the State Administration of Taxation instructing that every region of China shall intensify the functional risk analysis of the enterprises under investigation, and the enterprises that accept the transfer pricing investigation shall fill in the Analysis Form on Enterprise Functional Risks.
August 1, 2007

Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
 

   

 

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