Under China’s transfer pricing documentation rules, enterprises engaging in related-party transactions must prepare and maintain contemporaneous documentation in the year following the transaction.

The regulatory framework for transfer pricing (TP) in the context of restructuring is primarily governed by Revenue Audit Memorandum Order (RAMO) No. 1-2019. This issuance provides the principles for ...

Transfer pricing — the rules that govern the pricing of transactions between related entities within a multinational group — has moved from a niche technical discipline to a frontline compliance ...