China (CN)

Jurisdiction Overview

IDQuestionAnswer
272 *Is there an obligation to keep accounting data? Yes
 Data Date: 2013

Notes

 
According to the Global Forum, in China, all relevant entities and arrangements must keep proper accounts including underlying documentation for at least a five-year period (GF 2013: 60).

Sources

GF 2013: 60-66
 
https://www.nordeatrade.com/en/explore-new-market/china/accounting?vider_sticky=oui