TP · 04
Transfer pricing
Transfer pricing is a related-party file. It is not a dividend withholding form.
First job Name the related-party flows before treating TP as a generic CIT question.
Start here
Key considerations
- Which related parties and flows?
- Is documentation, adjustment, or audit response the job?
- Does CIT still need its own route?
Decision map
Keep the question bounded.
- Map the flowsGoods, services, intangibles, financing — at a high level.
- Name the fileLocal file, contemporaneous docs, or a dispute.
- Keep remittance separateCash exit belongs on the clearance route.
Quick answers
Need the short version? Start with one narrow question.
These explainers answer one question. They do not replace this topic route or a deep guide.
Curated resources
Open the asset that matches this job.
Helpful to prepare
Facts that make the next conversation clearer.
These items are orientation aids, not a legal requirement list.
- Related-party map at a high level
- Years in view
- Whether an audit or adjustment is already live
Local context
Add the city when bureau practice changes.
Filing portals, fapiao practice and clearance queues vary after the national tax question is identified.
Open city and province guidesCounsel hand-off
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This hub organises tax files and clocks. It does not compute tax, grant clearance or file a return on your facts.
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