China Tax Scene: The Implementation Rules of the SAT on Advanced Pricing Arrangements (`APAs’) for Related-Party Transactions (Guo Shui Fa [2004] No. 118) - Intertax View China Tax Scene: The Implementation Rules of the SAT on Advanced Pricing Arrangements (`APAs’) for Related-Party Transactions (Guo Shui Fa [2004] No. 118) by - Intertax China Tax Scene: The Implementation Rules of the SAT on Advanced Pricing Arrangements (`APAs’) for Related-Party Transactions (Guo Shui Fa [2004] No. 118) 33 1 Intertax