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The State Taxation Administration (STA) of China in April published the China Advance Pricing Arrangement Annual Report (2018) (2018 Annual Report) in Chinese and English versions. The 2018 Annual Report describes the regulations, procedures, latest statistics, and implementation status of the advance pricing arrangement (APA) program in China, and provides references for enterprises and competent tax authorities in other countries and regions.

During 2018, Chinese tax authorities made continuous efforts to enhance their capability to promote mutual agreement procedures (MAP), including APA cases, and actively engage in base erosion and profit shifting (BEPS) projects advocated by the G20. In that year, China signed two unilateral APAs (including one renewal) and seven bilateral APAs (including one renewal).

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