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Cost Sharing and Thin Capitalization -- The PRC EIT Regime

Excerpt: On January 8, 2009, the State Administration of Taxation (the "SAT") promulgated the Implementation Measures on Special Tax Adjustments (Trial) (the "Measures"). The Measures stipulated detailed rules on transfer pricing, cost sharing, thin capitalization, general...

Brazil-Russia-India-China (BRIC) Laws Toolbox

B razil R ussia I ndia C hina Laws Toolbox Welcome to LexisNexis B.R.I.C.Laws toolbox that brings you LexisNexis content available for the new emerging economic bloc composed of the nations of Brazil, Russia, India and China (the People’s Republic of China.) The BRIC nations...