TP documentation is the contemporaneous file that defends related-party prices — a marketing deck is not a local file.
China expects transfer-pricing documentation for covered related-party dealings: typically a local file and, where thresholds hit, other reports such as special-issue files or country-by-country components in the wider BEPS stack. Deadlines and thresholds change — verify. The live basics URL stays the orientation main guide; this wiki is the documentation how-to entry. Related-party service fees and thin capitalisation are related pages pressure points. FX remittance of HQ fees is the banking twin.
4 questions before you choose the route.
This page identifies the right question and evidence. It does not determine the legal outcome on a reader’s facts.
Which related-party deals exist?
Map.
MapWhich files are required this year?
Thresholds.
FilesMethods and comparables current?
Defence.
MethodBasics related guide still linked?
Do not twin.
BasicsWorking rule: Map the regulated role before marketing or launch in China.
The signal ledger.
These facts move the question beyond a label and into a product, money-flow and control analysis.
Bring a compact evidence docket—not a pitch deck.
Give a compliance team or counsel the operating facts that reveal the perimeter.
Questions people ask before they build.
Short answers for orientation. The right result can change with the service model and current rules.
Is this the same as the basics wiki?
Basics orients TP. This page is documentation. Cross-read; do not merge URLs.
Where do HQ service fees remit?
Tax page /related-party-service-fees-in-china and FX /china-fx-route-related-party-service-fee.
Primary authorities
Reviewed sources support orientation, not a fact-specific assessment.