How to survive a transfer pricing audit in China
April 06, 2008
Glenn DeSouza and Qian Min looks at the impact of April 2008 guidelines on the conduct of transfer pricing audit
The year 2008 (Year of the Rat under the Chinese lunar calendar) threatens to usher in a harsher transfer pricing audit regime in China. Notably, the Draft Administrative Guidelines on Special Tax Adjustments were issued during April 2008 for selected public comment and a final version is expected to be issued as early as June. The guidelines significantly elevate TP audit risk and the question for multinationals investing in China is: how to deal with this risk?
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