China’s revenue authority, the State Administration of Taxation (SAT) and the US Internal Revenue Service (IRS) have signed their first bilateral APA1. The APA involves US multinational retail giant Wal-Mart. The signing of this APA reflects a number of economic, as well as regulatory trends.
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Thursday, October 4, 2007
Transfer Pricing in Singapore: What Can be Learned from the Recent China/US APA?
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