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Documentation and Penalties

In: Transfer Pricing Audits in China

Author

Listed:
  • Jian Li
  • Alan Paisey

Abstract

In China, as in most other countries, the burden of proof that the arm’s length price in related party transactions has been used rests with the taxpayer. In addition to the disclosure requirements of related party transactions in their financial statements, foreign investment enterprises and foreign enterprises are required to disclose information about their related party transactions on their annual corporate tax returns. In a transfer pricing audit, the Chinese tax authorities have the right to require that a company provides information to support its decisions over transfer pricing (Article 18 of SAT Circular No. 59, April 1998).

Suggested Citation

  • Jian Li & Alan Paisey, 2007. "Documentation and Penalties," Palgrave Macmillan Books, in: Transfer Pricing Audits in China, chapter 7, pages 83-89, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-59581-1_7
    DOI: 10.1057/9780230595811_7
    as

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