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International Law

: China Briefing Blog

New Transfer Pricing Regulations on Overseas Royalties Released

By China Briefing

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Sept. 1 – Local tax bureaus around the country are scrutinizing outbound royalty payments to related parties overseas, in response to Circular No.363, ?Notice of SAT on Reinforcing the Monitoring and Investigation of Cross-Border Related-Party Transactions.” This circular requires that loss-making, single function entities prepare transfer pricing documentation for the years in which they incurred losses [...]

Full post as published by China Briefing Blog on August 31, 2009 (boomark / email).

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