Those people with transactions exceeding RMB two hundred million generally ended up needed to accomplish transfer pricing reports in advance of submitting tax returns.[102] For taxpayers in the top tier, documentation will have to include things like a comparability Examination and justification with the transfer pricing approach picked out.[103] CbCR https://transferpricing46890.blogprodesign.com/49690131/the-5-second-trick-for-transfer-pricing