China

Details

  • Service: Tax, Global Transfer Pricing Services (GTPS)
  • Type: Business and industry issue, Publication series, Regulatory update
  • Date: 1/31/2012

First thin capitalisation audit case concluded in China 

China alert: Transfer Pricing Focus - Issue 1, January 2012

 

China's first thin capitalisation anti-tax avoidance audit case was concluded in Shaanxi on 25 November 2011. The conclusion of the case fills the gaps for thin capitalisation audits in China and expands the scope of anti-tax avoidance investigations for tax authorities.

China alert: Transfer Pricing Focus
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