Difficulties in Pressing Forward Advance Pricing Agreement (APA) in China

Autor:	Xinkui Fan
Rok vydání:	2009
Předmět:	business.industry General Arts and Humanities General Social Sciences Transfer pricing ComputingMilieux_LEGALASPECTSOFCOMPUTING Accounting Advertising Corporation Promulgation Documentation Income tax Business China General Economics Econometrics and Finance
Zdroj:	Asian Social Science. 4
ISSN:	1911-2025 1911-2017
DOI:	10.5539/ass.v4n11p53
Popis:	With the promulgation of the new Corporation Income Tax (CIT), the APA concept has been enacted into the tax laws. The detailed implementation rules to the CIT supports this APA framework and the proposed transfer pricing requirements to be released soon likely will exempt taxpayers with APAS from certain transfer pricing documentation requirements. But there are still some difficulties which hold back APA from pressing forward in China. This paper analyzes the difficulties and brings forward some measures to solve the difficulties.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::8e859ddfffeabbac15a4e9149d1d96e9 https://doi.org/10.5539/ass.v4n11p53 Zobrazit plný text záznamu