Maggie Han

On 30 September 2021, the China State Taxation Administration responded to five hot questions regarding the Transfer Pricing implications of the COVID-19 impacts.

In China, the State Administration of Taxation has published a consultation paper that shortens the APA process to just three steps, allowing for a significantly faster processing time in order to provide tax certainty.

On 29 October 2020, China’s State Administration of Taxation released the “2019 Advanced Pricing Arrangement Annual Report” (2019 APA report).