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.

Our services:

• Statutory transfer pricing documentation, including preparing transfer pricing studies, conduct bench-marking and related ongoing advice

More information in our fact sheet:

China TP Brochure

China TP Newsletters

• China TP Guide
• First Cinese Customs and Tax Collaborative Transfer Pricing Management Mechanism
• Deduction of interest charged by related parties
• Responses to practical questions on the Transfer Pricing implications of the COVID-19 impacts
• China releases public consultation paper on simplified unilateral APA procedures
• China publishes annual APA report
• The developing APA programme
• Challenging times come after Base Erosion and Profit Shifting actions
• New China TP reporting rule finalized
• When will the BEPS Action 13 transfer pricing requirements be implemented
• Enforcement of BEPS in China
• 15 FAQs on Transfer Pricing Documentation (TPD)

Global TP Newsletters

• Global TP Brochure
• WTS TP Newsletter (#1/2023)
• WTS TP Newsletters (#3/2022)
• WTS TP Newsletter (#2/2022)
• WTS TP Newsletter (#1/2022)
• WTS TP Newsletter (#3/2021)
• WTS TP Newsletter (#2/2021)
• WTS TP Newsletter (#1/2021)

TP Events

• TP GSL Annual Meeting & ITR Global Transfer Pricing Forum Europe 2024

Global TP GuideS