PROCEDURAL RULES FOR ADVANCE PRICING AGREEMENTS

Article 23 of the Regulations Governing As-sessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing provides that when a profit-seeking enterprise intends to conduct a transaction that meets the conditions set out in Article 23 Paragraph 1 with a related party, it may file an application in the prescribed form, within the time limits set out in Article 23 Paragraph 2, with the competent tax collect ... More