Hong Kong Transfer Pricing 2020: Master File and Local File Deadlines

September 9, 2020

If your Hong Kong entity is part of a multinational enterprise (“MNE”) group and carries out related party transactions, it could be subject to mandatory Master File and Local File documentation requirements if it does not satisfy the exemption criteria.

This newsletter provides information as follows: 
  • Submission Deadlines of Master File & Local File
  • Exemption Criteria of Master File & Local File
  • PKF Hong Kong's Transfer Pricing services and working approach

You are welcomed to contact our tax partner, Henry Fung via henryfung@pkf-sz.com

Please click the button below to download the publication. 

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Henry H N Fung

Tax Partner

  • (86) 755 25838370
    (852) 2969 4054
  • henryfung@pkf-sz.com
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Jeffrey C F Lau​

Tax Manager

  • (86) 755 25838370
    (852) 2969 4084
  • jeffreylau@pkf-sz.com
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