Advance pricing agreement (APA)

As tax controversies increase globally, companies are facing even more challenges to mitigate tax risk and achieve tax certainty. APA remains an effective tool for achieving those goals.

In China, an APA is a method of reducing the likelihood of an audit, reducing compliance costs over the term of the APA and to provide certainty around a company’s tax outcome regarding their international transactions.

How we have helped?

  • Represented our clients to conclude the first five formal APA cases in China.
  • Assisted in the majority of bilateral advance pricing arrangements (BAPAs) concluded in China, including the first BAPA with Korea, Singapore and Denmark.
  • Advised on the first China outbound APA.

Contact us

Jeff Yuan

Jeff Yuan

Tax Markets Leader, Asia Pacific Transfer Pricing Services Leader, US MNC Business Services Group Leader, PwC China

Tel: +[86] (21) 2323 3495

Qisheng Yu

Qisheng Yu

Partner, PwC China

Tel: +[86] (10) 6533 3117

Kevin Tsoi

Kevin Tsoi

Partner, PwC China

Tel: +[86] (20) 3819 2380

Cecilia Lee

Cecilia Lee

Partner, PwC Hong Kong

Tel: +[852] 2289 5690

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