Xiaoyue Wang and Choon Beng Teoh of KPMG China explain the complexities of performing year-end transfer pricing adjustments in China, including their impact on customs and indirect taxes, and the possible longer-term solutions taxpayers can consider in managing their TP arrangements.
Xiaoyue Wang and Choon Beng Teoh of KPMG China explain how recent developments affirm the programmes’ effectiveness in providing certainty to transfer pricing arrangements in China.
Outbound Chinese investment is now taking place against the backdrop of an increasingly robust and supportive TP framework. Xiaoyue Wang, and Choon Beng Teoh examine issues such as the MAP and APA programmes.
China has seen the continued evolution of its transfer pricing (TP) enforcement towards a data-based administrative approach, and away from aggressive audits. Xiaoyue Wang and Choon Beng Teoh explore the latest trends.
