Our collection of resources based on what we have learned on the ground
What's the definition of related parties in terms of ownership or control under Chinese law?
Q&AUnder Chinese Transfer Pricing Regulations, related parties is defined as follows:
- One entity, directly or indirectly, holds a total of 25 percent or more of another entity’s shares; or
- A third party owns or controls, directly or indirectly, 25 percent or more of the shareholdings in the both enterprises.
< BACK TO LIBRARY
← Return to search
Recent Resources
Related Resources
-
November 2012International Related Party Transactions
Subscribe to receive latest insights directly to your inbox
Subscribe Now