Advance Pricing Arrangement Programme Introduced in 2012

Journal
Author
Richter, M.; Cheung, P.; Coronado, L.
Country
Hong Kong
Published Date
Issue
International Transfer Pricing Journal 2012 (Volume 19), No. 4
FormatPDF
EUR
45
| USD
50 (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.