China Developing New Transfer Pricing Guidance | KPMG | CA

China Developing New Transfer Pricing Guidance

China Developing New Transfer Pricing Guidance

Global Tax Adviser, September 29, 2015. David Francescucci, GTA, KPMG LLP, China released a discussion draft of proposed guidance intended to clarify China's approach to transfer pricing investigations and analysis for public consultation on September 17, 2015. The guidance, which is expected to be finalized by the end of 2015 and to go into effect in 2016, introduces new transfer pricing methodologies and significantly expands transfer pricing documentation requirements.


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The discussion draft encompasses a range of source materials including existing transfer pricing guidance, as well as items emerging from proposals in the OECD's base erosion and profit shifting (BEPS) Action Plan. The draft also reflects the evolution of the transfer pricing enforcement approach of China's tax authorities.

For more information, contact your KPMG adviser. 


Information is current to September 29, 2015. The information contained in this publication is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's National Tax Centre at 416.777.8500

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