Advance Pricing Arrangement Programme Introduced in 2012

Journal
Richter, M.; Cheung, P.; Coronado, L.
Hong Kong
International Transfer Pricing Journal 2012 (Volume 19), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article outlines some of the key features of Hong Kong’s APA programme as identified from the recently issued Departmental Interpretation and Practice Notes No. 48, and analyses the likely impact of an APA in Hong Kong.