Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: list of goods taxed at 4% :: VAT RATES :: cpt :: articles on VAT and GST in India :: TAX RATES - GOODS TAXABLE @ 4% :: TDS :: ARTICLES ON INPUT TAX CREDIT IN VAT :: ACCOUNTING STANDARD :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT Audit :: empanelment :: form 3cd :: ACCOUNTING STANDARDS :: Central Excise rule to resale the machines to a new company :: due date for vat payment
 
 
« Transfer Pricing »
 Private equity funds take ‘double decker’ route to escape tax here
 India to reform port pricing to spur investment
 New rules to cut transfer pricing disputes
 NLSIU gets endowment chair to carry out research on international best practices
 India and Japan to ramp up cooperation in northeast, defence
 Why investors should be wary of pricing guidelines
 CBDT signs 4 more Advance Pricing Agreements
 Multinationals face quandary over transfer pricing
  Transfer pricing: Centre moves forward, introduces ‘secondary adjustments’
 Transfer pricing court practice development: the first positive decision in favour of a taxpayer
 Hong Kong to introduce transfer pricing, tax dispute resolution, country-by-country reporting legislation

China's SAT Investigates Transfer Pricing
August, 28th 2014

In its ongoing efforts to control tax evasion, China's State Administration of Taxation (SAT) has recently published an instruction (Tax Office General Fa [2014] No 146), calling on national and local tax bureaus to investigate transfer pricing practices of Chinese enterprises.

Under scrutiny by the SAT are all transactions involving unreasonable payment of service fees and royalties to related parties located in no or low-tax jurisdictions. The SAT is focussing on transactions carried out between 2003 and 2013, which do not have any reasonable business purpose or economic substance.

Among other things, the SAT is investigating: services fees paid to a shareholder (including services performed in relation to planning, monitoring, and management of the enterprise); service fees that do not relate to the services performed; royalties paid to related parties located in tax havens; and royalties paid to foreign related parties who do not assume any functions.

The SAT has asked the tax bureaus to complete their investigation and submit a report by September 15, 2014.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Software Outsourcing Company Offshore Software Outsourcing Software Outsourcing Company India Offshore Outsourcing Company India Software BPO Software Business Process Outsourcing Software Outsourcing India Offsho

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions