Transfer pricing regulations in China are rapidly developing and transfer pricing supervision is one of the key focus areas of the Chinese tax authorities in the next years. The transactions between related parties should base on arm’s length principle and annual reporting of such transactions is required to be submitted to tax authorities. Transfer pricing documentation is also required for companies who exceed the statutory Transfer pricing documentation threshold.
Transfer pricing documentation requirements and audit activities all create significant administrative and cash costs on companies.
- Statutory transfer pricing documentation, including preparing transfer pricing studies, conduct bench-marking and related ongoing advice
More information in our fact sheet:
WTS Global Transfer Pricing Brochure