Jan 2009 - Administrative Regulations on Special Tax Adjustments in China
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HK Tax Newsletter - Jan 2009
“Administrative Regulations on Special Tax Adjustments in China – What You Should Know”
It has been over 9 months since the State Administration of Taxation (“SAT”) issued the draft Administrative Regulation on Special Tax Adjustments for accounting practitioners’ comments. The final version has recently been released under a tax notice GuoShuiFa (2009) No.2 (“the Notice”).
When compared with the draft version, some of the core contents of the Notice are modified. This article attempts to provide you with some core information of the Notice which you should be aware of when planning the transfer pricing strategies in China.
