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China Issues Draft Implementation Measures for Special Tax Adjustments for Public Comment

|Proposed Changes|China
China

On 17 September 2015, China's State Administration of Taxation (SAT) issued a discussion draft of the Implementation Measures for Special Tax Adjustments that updates upon and would replace trial measures introduced in Circular No. 2/2009. The draft covers a number of areas including, transfer pricing, advance pricing agreements, cost-sharing agreements, controlled foreign companies, thin capit…

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