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近日,国家税务总局出台了《特别纳税调整实施办法(试行)》(国税发[20092号,以下简称《办法》)。《办法》在总结中国转让定价和预约定价管理实践并借鉴国外反避税立法和实践经验的基础
Recently, the State Administration of Taxation issued the Measures for the Implementation of Special Tax Adjustment (Trial) (Guo Shui Fa [20092, hereinafter referred to as the Measures]). “Measures” summarizes the practice of China’s transfer pricing and booking pricing management and draws on the experience of foreign anti-avoidance legislation and practice