The Resource Changing tax landscape on transfer pricing in Hong Kong : compliance and risk

Changing tax landscape on transfer pricing in Hong Kong : compliance and risk

Label
Changing tax landscape on transfer pricing in Hong Kong : compliance and risk
Title
Changing tax landscape on transfer pricing in Hong Kong : compliance and risk
Creator
Subject
Language
eng
Summary
This article examines the latest transfer pricing (TP) regulatory regime in Hong Kong. It also evaluates its compliance considerations, risks and implications for entities in Hong Kong which have cross-border inter-company arrangements. This article is organized in five sections. The first section briefly describes the development of the TP regulatory regime in Hong Kong. The next two sections critically examine the TP rules and TP documentation requirements. The fourth section discusses the related risks and business implications. The last section concludes the article with recommendations
Citation source
In: International tax journal. - Riverwoods. - Vol. 45 (2019), no. 3 (May-June) ; p. 65-76
http://library.link/vocab/creatorName
Ho, D.H.K
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • tax compliance
  • risk
  • documentation requirements
  • BEPS
  • CbCR
  • PE
  • master file
  • local file
Label
Changing tax landscape on transfer pricing in Hong Kong : compliance and risk
Instantiates
Publication
Label
Changing tax landscape on transfer pricing in Hong Kong : compliance and risk
Publication

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