Tax Related Laws & Regulations

Tax Act：

Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm''s-Length Transfer Pricing
Article　5

Content：

The types of transactions governed by the Regulations are as follows:

Transfer of Tangible Assets, including sale, exchange, gift or other arrangements;

Use of Tangible Assets, including lease, provided as collateral, held, used or occupied by the other party, or other arrangements;

Transfer of Intangible Assets, including sale, exchange, gift or other arrangements;

Use of Intangible Assets, including license, sub-license, provided for others’ use or other arrangements;

Rendering of services, including marketing, management, administration, technology, personnel, R&D, information processing, legal, accounting or other services;

Use of Funds, including loans, prepayments, temporary payments, guarantees, payment extension or other arrangements; and

Other types of transactions prescribed by the MOF.

Update：2021-03-24

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