China spells out how documentation rules will be enforced
October 06, 2010
Spencer Chong and Phillip Mak of PricewaterhouseCoopers emphasise that the tax authorities intend to enforce the rules against all companies that fall within them, not just large multinationals
In the run up to the October 31 2010 deadline imposed by China’s State Administration of Taxation (SAT) for the review of taxpayers’ compliance with China’s new contemporaneous transfer pricing documentation (CTPD) rules, tax authorities around China started to collect CTPD from an even wider group of taxpayers than before.
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