Details

Service: Tax, Global Transfer Pricing Services (GTPS)
Type: Publication series, Regulatory update
Date: 10/26/2011

The first two Advance Pricing Arrangements (APAs) signed by the Lead Enterprise Administration Department (LEAD) in China

China alert - Issue 37, October 2011

Under the leading effort of the LEAD, currently the two large enterprises selected by the China government have successfully signed unilateral APAs (UAPAs) with the State Administration of Taxation (SAT) in China. These are the first APAs signed with the selected large enterprises after the establishment of the LEAD. Such arrangements demonstrate that the LEAD is functioning to serve taxpayers in a way to allow group companies in different locations to enjoy consistent tax treatments.

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