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10.Advance Pricing Agreements (“APA”s)
10.1 Introduction
10.2 Categorization of APAs
10.3 Administrative guidance on APAs
10.4 Key APA Statistics
10.5 In summary
11.Current Transfer Pricing Issues in China
11.1 Comparability analysis
11.2 Location Specific Advantages
11.3 Intangibles
11. 4.Transfer pricing analysis of contract and toll manufacturers
11.5 Sales, marketing and distribution activities
11.6 Use of the Profit Split method
12.Base Erosion Profit Shifting (“BEPS”) Project
and its
12.1 Introduction
12.2 Impact of BEPS on China
12.3 Revisions to China’s transfer pricing rules in a post-BEPS environment
13.Conclusion
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