How to Manage Transfer Pricing in China

Countries across Asia have been amending their transfer pricing legislation to come into alignment with the OECD/G20 Action Plan for Tax Base Erosion and Profit Transfer Projects – or the BEPS Action Plan – since it was unveiled in 2015. China and the Hong Kong Special Administrative Region are no exceptions to this trend. In this issue of China Briefing magazine, we offer foreign investors a practical guide to navigating the new transfer pricing regime in China as well as an introduction to major changes happening in Hong Kong.