Under China’s transfer pricing documentation rules, enterprises engaging in related-party transactions must prepare and maintain contemporaneous documentation in the year following the transaction.
Transfer pricing refers to the allocation of profits and losses among parts of a multinational entity for tax and other purposes. Transfer prices are the prices that the related members of a ...
Proper documentation, compliance with TP regulations prevent significant tax disputes CA Jaison Mandapathil, Manager - Compliance & Assurance, Hussain Al Shemsi Chartered Accountants (S.P.S – L.L.C) ...