TOP TIPS: Hong Kong’s new transfer pricing regime

Hong Kong’s tax bureau initiated its first transfer pricing audits and probes in 2012. CT asks Loretta Shuen, chairperson of the taxation committee of CPA Australia’s Greater China chapter, to outline the new landscape.

By I-Ching Ng

Jun 24, 2013

linkedin facebook twitter

Although there is no provision in Hong Kong’s Inland Revenue Ordinance (IRO) specifically targets transfer pricing (TP), the following sections of the ordinance are of relevant concern to treasurers and CFOs:

Sign-in to access CorporateTreasurer content.

Please sign in to your subscription to unlock full access to our premium CT resources.

Free Registration & 7-Day Trial

Note: This free trial is a one-time offer. You are eligible for one free trial per year.

If you are a treasurer, CFO or senior finance professional at a corporate, please register to the website here.

Questions?

If you have any enquiries or would like a quote for a team or company licence, please contact us at [email protected]. Our subscription team will be happy to assist you.

Risk & Compliance Treasury