At the beginning of each year, Chinese Customs launch an annual tax policy survey, which aims to assess the effectiveness of the implementation of import and export policy, to collect
Transfer pricing adjustments and customs: the Chinese example
Transfer pricing models implemented by Multinational Enterprises (MNE) often rely on the Transactional Net Margin Method (TNMM) to remunerate routine functions. A proper application of the TNMM involves the transfer