(“Bulletin [2014] No. 14”) 关于发布第一批取消进户执法项目清单的公告 and (“Bulletin [2014] No. 14”) 关于发布第一批取消进户执法项目清单的公告

Bulletins [2014] No. 14 and 15, of March 3, 2014, and March 6, 2014, respectively, announces cancellation of the on-site check for, among others, the following tax matters:

  • In relation to double taxation agreements, the verification of the approval and filing procedures and the routine inspection works.
  • Verifications of indirect transfers of shares carried out by non-residents in Chinese resident enterprises.
  • Supervision of companies to which transfer pricing adjustments have been applied.

Dates of issue: March 3 and 6, 2014. Dates of effectiveness: March 3 and 6, 2014.