The Resource Hong Kong documentation requirements : regulations, exemptions and supporting your transfer pricing

Hong Kong documentation requirements : regulations, exemptions and supporting your transfer pricing

Label
Hong Kong documentation requirements : regulations, exemptions and supporting your transfer pricing
Title
Hong Kong documentation requirements : regulations, exemptions and supporting your transfer pricing
Creator
Subject
Language
eng
Summary
This article summarizes the information to be documented in the Master File and Local File, the guidance by the Commissioner of the IRD, the exemption criteria from the need to prepare Master File/Local File documentation, and the implications for exempt taxpayers
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 27 (2020), no. 3 ; p
http://library.link/vocab/creatorName
  • Tse, A
  • Dmello, M
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • documentation requirements
  • exemption
  • master file
  • local file
Label
Hong Kong documentation requirements : regulations, exemptions and supporting your transfer pricing
Instantiates
Publication
Label
Hong Kong documentation requirements : regulations, exemptions and supporting your transfer pricing
Publication

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