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2017年3月28日,国家税务总局发布了新版的《特别纳税调查调整及相互协商程序管理办法》,并将自5月1日起开始施行。这是中国转让定价史上具有里程碑意义的重要法规,整合了之前发布的众多转让定价法规及实践经验,并将BEPS行动计划的成果进行了本土化,未来对纳税人的影响不容小觑。
On March 28, 2017, the State Administration of Taxation issued a new version of the Measures for the Administration of Procedures for the Adjustment, Consultation and Consultation of Special Tax Investigations and Mutual Negotiation, which will come into effect on May 1. This is an important milestone in the history of transfer pricing in China. It integrates many previously published transfer pricing regulations and practices and localizes the results of the BEPS Action Plan. The future taxpayers’ impact should not be underestimated.