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China: APA report, data covering period 2005 to 2017

China: APA report, data covering period 2005 to 2017

China’s State Administration of Taxation (SAT) released an annual report with data about advance pricing arrangements (APAs).


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The APA annual report (2017) describes the latest actions on implementation of the APA program in China, and contains data covering the period from 2005 to 2017.  

The APA report shows that the progress made within the APA program is consistent with the SAT’s commitment to preventing double taxation and to provide certainty to taxpayers. While the number of APAs signed in 2017 was somewhat lower than the APA number in 2016, there was a significant increase in SAT resources for APA and mutual agreement procedure (MAP) work in 2017 and 2018. This could mean more Chinese and foreign multinational taxpayer APA or MAP arrangements going forward.


Read a January 2019 report prepared by the KPMG member firm in China

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