Key Developments in Chinese Transfer Pricing Policy

China’s legislation on transfer pricing can be traced back to the early 1990s, but this legislation was very basic. It was not until 2009 that China implemented a much more comprehensive transfer pricing norm. Since then, China has been a key player in the development of international transfer pricing guidelines.

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  Managing China's Financial System

  Foreign investors often find China’s financial system to be one of the most difficult areas to navigate when establishing or growing their presence in the country. Navigating China’s tax system, and its complexities, requires time and commitment. In this issue of China Briefing magazine, we look at the factors that make China’s tax system unique, and identify steps foreign investors can take to manage its challenges. We first examine the issues that most commonly disorient foreign investors. We then discuss the importance of pre-investment capital planning, within the context of tough foreign exchange controls, before examining the ever-maturing regulations for the transfer pricing system.