What is Chinas State Administration of Taxation position on the First Bilateral Advanced Pricing Agreement (APA) with the USA?

On 11 January China’s State Administration of Taxation (SAT) announced the conclusion of the first bilateral Advanced Pricing Agreement (APA) entered into by China and the United States. This is a milestone announcement and reflects China’s footprint in the field of mutual agreement procedures in the context of APAs. It is the second bilateral agreement concluded by China following the APA with Japan last year.

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