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China Submits Views on Intra-Group Services and Management Fees

|Proposed Changes|China
China

China's State Administration of Taxation (SAT) has submitted its views and provided two recommendations for the next update of the United Nations Practical Manual on Transfer Pricing.

Views

The SAT confirms its view that service fees paid and received between related parties must be in compliance with the arms length principle, and that the tax authorities are empowered to make adjustments if t…

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