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Transfer pricing regulations 

China and Hong Kong Transfer Pricing Regulations

After finalising the new transfer pricing regulations and reporting forms, China's highest tax authority, the State Administration of Taxation, continues to release new regulations and guidelines; meanwhile the Hong Kong tax authority, the Inland Revenue Department, has released a key transfer pricing regulation in DIPN 46.

 

Relevant KPMG publications:

Texts of key China and Hong Kong regulations:

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The key aspects of China's new Transfer Pricing regime, promulgated via the Administrative Regulations on Special Tax Adjustments (Circular 2) 2008.