Implementation Measures of Special Tax Adjustment (Trial), Guo Shui Fa (2009) No. 2 [Circular 2, as revised] issued by the State Administration of Taxation of the People's Republic of China, in Chinese. English translations are available from most of the major accounting firms, and vary slightly. See, e.g., KPMG's version of the complete circular. Hereafter referred to as the Circular or China Circular 2 Art. xx, where xx is the article number of Circular 2.
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See, e.g., law of the U.S. at 26 USC 482, UK at ICTA88/s770, Canada.[citation needed] Note that OECD Guidelines leave this issue to member governments.
USC 6662. A second threshold based on the relative magnitude of the adjustment may also applyl.
Implementation Measures of Special Tax Adjustment (Trial), Guo Shui Fa (2009) No. 2 [Circular 2, as revised] issued by the State Administration of Taxation of the People's Republic of China, in Chinese. English translations are available from most of the major accounting firms, and vary slightly. See, e.g., KPMG's version of the complete circular. Hereafter referred to as the Circular or China Circular 2 Art. xx, where xx is the article number of Circular 2.
See, e.g., law of the U.S. at 26 USC 482, UK at ICTA88/s770, Canada.[citation needed] Note that OECD Guidelines leave this issue to member governments.
Several websites provide overviews of transfer pricing regulations by country, such as the Country ReferencesArchived 2011-10-20 at the Wayback Machine on the TP analytics website.
Several websites provide overviews of transfer pricing regulations by country, such as the Country ReferencesArchived 2011-10-20 at the Wayback Machine on the TP analytics website.
