Advance Pricing Agreements in China

Journal
Author
Li, N.
Country
China (People's Rep.)
Published Date
Issue
Bulletin for International Taxation 2016 (Volume 70), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author, in this article, describes the legal framework and current status of concluding advance pricing agreements (APAs) in China and considers possible development with regard to Chinese APAs.