Tax Services

Transfer Pricing Tax Alert

• Landmark agreement on transfer pricing between China and a treaty country (pdf, 140.6kb) 
  In July 2012, China’s State Administration of Taxation reached in-principle agreement on a landmark case for transfer-pricing matters with the competent authority of a treaty country. 
  31 July 2012
  
  
• China’s SAT issues second APA annual report
  This alert summarizes key points and our observations with regard to the China Advance Transfer Pricing Arrangement Annual Report (2010) issued on 12 April 2012.
  27 April 2012
  
  
• Hong Kong releases final guidelines on APA program
  On 29 March 2012, HKIRD released Departmental Interpretation and Practice Note 48 – Advance Pricing Arrangements, outlining its approach to the APA program in Hong Kong.
  29 March 2012
  
  
• Cost sharing: trends and challenges in China 
  Chinese subsidiaries increasingly participate in a cost sharing arrangement to contribute to value chain and achieve a ‘‘joint investment, joint participation, and shared benefit’’ target.
  15 February 2012
  
  
• HKIRD seeking consultation on APA program 
  The HKIRD’s views regarding Advance Pricing Arrangements and how a program should be administered under the draft Departmental Interpretation and Practice Notes No. 48.
  20 January 2012
  
  
• Hong Kong IRD to start accepting BAPA requests 
  The Hong Kong Inland Revenue Department has indicated that it plans to roll out an Advance Pricing Arrangement programme in April 2012. Learn more.
  9 January 2012
  
  
• Financial services transfer pricing in Asia
  What are the recent regulatory developments and their impacts on banking group’s financial services transfer pricing policies in the Asia region? Our leaders explained.
  1 December 2011
  
  
• Mainland China’s tax authorities focus on financial services transfer pricing 
  20 May 2011
  
  
• Hedge fund managers: why transfer pricing matters in Hong Kong  
  30 March 2011
  
  
• New development of administrative systems for special tax adjustment  
  22 March 2011
  
  
• China's SAT issues first advance pricing arrangement annual report  
  7 January 2011