ASIAPEDIA
Q&A
Who is required to prepare contemporaneous transfer pricing documentation?
Who is required to prepare contemporaneous transfer pricing documentation?
Parties that do not meet one of the following exemption requirements:
- Annual amount of related party tangible goods transaction is below RMB 200 million and the amount of the related party intangible goods transactions is below RMB 40 million;
- The transactions are covered by an Advanced Pricing Arrangement; or
- The foreign shareholding is below 50 percent and the enterprise only transacts with domestic related parties.
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