特别纳税调查、调整及相互协商程序管理办法
中国 -
中国税法评论 1-2017
On 17 March 2017, the State Administration of Taxation (“SAT”) issued Announcement on Special Tax Investigation, Adjustment and Mutual Agreement Procedures (“Announcement 6”) to step up and enhance administration on transfer pricing, adding to the framework of Announcement 42 and Announcement 64.
Announcement 6, effective from May 1, 2017, will replace Chapter 4, 5, 11 and 12 of Circular 2, Circular 363, Announcement 54, Circular 188 and Announcement 16.
A comparative study will be performed in the below sections by comparing and contrasting the similarity and difference of the aforementioned circulars and announcement.
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