Hong Kong Transfer Pricing Update
March 2024
Under the trend of evolving international tax environment, we have observed a very positive development in the Hong Kong Transfer Pricing (‘TP’) dispute resolution landscape, along with new developments in the TP enforcement and administration environment. This news flash highlights the key developments together with our insights on:
- The first approved Hong Kong – Chinese Mainland Mutual Agreement Procedure (‘MAP’) case in Hong Kong resolving double taxation relating to TP dispute since the release of MAP guidance by the Hong Kong Inland Revenue Department (‘HKIRD’); and
- Recent compliance review of transfer pricing documentation.
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