##  [China - Announcement on special tax investigations, adjustments and mutual agreement procedures](/en_GB/new/china-announcement-special-tax-investigations-adjustments-and-mutual-agreement-procedures) 

# China - Announcement on special tax investigations, adjustments and mutual agreement procedures





07 / 06 / 2017





Tax China Commentary 1-2017













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On 17 March 2017, the State Administration of Taxation (“SAT”) issued Announcement on Special Tax Investigation, Adjustment and Mutual Agreement Procedures (“Announcement 6”) to step up and enhance administration on transfer pricing, adding to the framework of Announcement 42 and Announcement 64.

 





Announcement 6, effective from May 1, 2017, will replace Chapter 4, 5, 11 and 12 of Circular 2, Circular 363, Announcement 54, Circular 188 and Announcement 16.

A comparative study will be performed in the below sections by comparing and contrasting the similarity and difference of the aforementioned circulars and announcement.















 

 



 

 

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