{
    "id": 1828,
    "date": "2020-09-09T08:31:00",
    "date_gmt": "2020-09-09T08:31:00",
    "guid": {
        "rendered": "http:\/\/47.112.246.66\/?p=1828"
    },
    "modified": "2021-03-04T02:49:12",
    "modified_gmt": "2021-03-04T02:49:12",
    "slug": "hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines",
    "status": "publish",
    "type": "post",
    "link": "https:\/\/pkf-sz.com\/en_us\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/",
    "title": {
        "rendered": "Hong Kong Transfer Pricing 2020: Master File and Local File Deadlines"
    },
    "content": {
        "rendered": "<div data-elementor-type=\"wp-post\" data-elementor-id=\"1828\" class=\"elementor elementor-1828\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aadd30a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aadd30a\" data-element_type=\"section\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-be0c241\" data-id=\"be0c241\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c67b003 elementor-widget elementor-widget-post-title\" data-id=\"c67b003\" data-element_type=\"widget\" data-widget_type=\"post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"press-elements-title\">Hong Kong Transfer Pricing 2020: Master File and Local File Deadlines<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-0b5c30b\" data-id=\"0b5c30b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-04e2b7c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"04e2b7c\" data-element_type=\"section\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d47e3fa\" data-id=\"d47e3fa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d59fb3 elementor-widget elementor-widget-post-featured-image\" data-id=\"1d59fb3\" data-element_type=\"widget\" data-widget_type=\"post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"press-elements-featured-image\"><img width=\"640\" height=\"387\" src=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/09\/transfer-pricing.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/09\/transfer-pricing.jpg 640w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/09\/transfer-pricing-300x181.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35dcd42 elementor-widget elementor-widget-post-date\" data-id=\"35dcd42\" data-element_type=\"widget\" data-widget_type=\"post-date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"press-elements-date\">September 9, 2020<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4803573 elementor-widget elementor-widget-text-editor\" data-id=\"4803573\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p>If your Hong Kong entity is part of a multinational enterprise (\u201cMNE\u201d) 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.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc4d55d elementor-widget elementor-widget-heading\" data-id=\"dc4d55d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">This newsletter provides information as follows:\u00a0<\/h5>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af29c04 elementor-widget elementor-widget-premium-icon-list\" data-id=\"af29c04\" data-element_type=\"widget\" data-widget_type=\"premium-icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<ul class=\"premium-icon-list-box\">\n\t\t\n\t\t\t<li class=\"premium-icon-list-content elementor-repeater-item-6d098b3 premium-icon-list-content-grow-lc\">\n\t\t\t\t<div class=\"premium-icon-list-text\">\n\t\t\t\t\t\t\t\t<div class=\"premium-icon-list-wrapper\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-caret-right\"><\/i>\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<span   data-text=\"Submission Deadlines of Master File &amp; Local File\"> Submission Deadlines of Master File &amp; Local File <\/span>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/li>\n\n\t\t\t\t\n\t\t\t<li class=\"premium-icon-list-content elementor-repeater-item-2ec7684 premium-icon-list-content-grow-lc\">\n\t\t\t\t<div class=\"premium-icon-list-text\">\n\t\t\t\t\t\t\t\t<div class=\"premium-icon-list-wrapper premium-icon-list-wrapper\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-caret-right\"><\/i>\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<span   data-text=\"Exemption Criteria of Master File &amp; Local File\"> Exemption Criteria of Master File &amp; Local File <\/span>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/li>\n\n\t\t\t\t\n\t\t\t<li class=\"premium-icon-list-content elementor-repeater-item-c7f4272 premium-icon-list-content-grow-lc\">\n\t\t\t\t<div class=\"premium-icon-list-text\">\n\t\t\t\t\t\t\t\t<div class=\"premium-icon-list-wrapper premium-icon-list-wrapper premium-icon-list-wrapper\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-caret-right\"><\/i>\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<span   data-text=\"PKF Hong Kong&#039;s Transfer Pricing services and working approach\"> PKF Hong Kong's Transfer Pricing services and working approach <\/span>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/li>\n\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-894be16 elementor-widget elementor-widget-text-editor\" data-id=\"894be16\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p>You are welcomed to contact our tax partner, Henry Fung via <a href=\"mailto:henryfung@pkf-sz.com\">henryfung@pkf-sz.com<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6ba4468 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ba4468\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4d18ec3\" data-id=\"4d18ec3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5a38c39 elementor-widget elementor-widget-image\" data-id=\"5a38c39\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t<img width=\"594\" height=\"842\" src=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/09\/Tax-Newsletter_202009_HKTP2020_cover.jpg\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/09\/Tax-Newsletter_202009_HKTP2020_cover.jpg 594w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/09\/Tax-Newsletter_202009_HKTP2020_cover-212x300.jpg 212w\" sizes=\"(max-width: 594px) 100vw, 594px\" \/>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-dca66ff\" data-id=\"dca66ff\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-57c01c5 elementor-widget elementor-widget-text-editor\" data-id=\"57c01c5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p>Please&nbsp;click the button below to download the publication.&nbsp;<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2350e74 elementor-widget elementor-widget-button\" data-id=\"2350e74\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/09\/Master-File-and-Local-File-Deadlines_EN.pdf\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Download (Eng)<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd51ae8 elementor-widget elementor-widget-button\" data-id=\"bd51ae8\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/09\/master-file-and-local-file-deadlines_sc.pdf\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">\u70b9\u51fb\u4e0b\u8f7d\uff08\u4e2d\u6587\u7248\uff09<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ad61c3 elementor-widget elementor-widget-spacer\" data-id=\"8ad61c3\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16dc35e elementor-widget elementor-widget-elementskit-social-share\" data-id=\"16dc35e\" data-element_type=\"widget\" data-widget_type=\"elementskit-social-share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" >\t\t<ul class=\"ekit_socialshare\">\n                            <li class=\"elementor-repeater-item-b9ac739\" data-social=\"facebook\">\n                    <a class=\"facebook\">\n                        \n                        <i aria-hidden=\"true\" class=\"icon icon-facebook\"><\/i>                        \n                                                                                            <\/a>\n                <\/li>\n                                            <li class=\"elementor-repeater-item-64de881\" data-social=\"twitter\">\n                    <a class=\"twitter\">\n                        \n                        <i aria-hidden=\"true\" class=\"icon icon-twitter\"><\/i>                        \n                                                                                            <\/a>\n                <\/li>\n                                            <li class=\"elementor-repeater-item-d532c19\" data-social=\"linkedin\">\n                    <a class=\"linkedin\">\n                        \n                        <i aria-hidden=\"true\" class=\"icon icon-linkedin\"><\/i>                        \n                                                                                            <\/a>\n                <\/li>\n                                            <li class=\"elementor-repeater-item-db5f23f\" data-social=\"weibo\">\n                    <a class=\"weibo\">\n                        \n                        <i aria-hidden=\"true\" class=\"fab fa-weibo\"><\/i>                        \n                                                                                            <\/a>\n                <\/li>\n                                    <\/ul>\n        <\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ca41049\" data-id=\"ca41049\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-57d6058 elementor-widget elementor-widget-heading\" data-id=\"57d6058\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Contact Our Team<\/span>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6f46eba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f46eba\" data-element_type=\"section\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-c64b199\" data-id=\"c64b199\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d7c1e77 elementor-widget elementor-widget-image\" data-id=\"d7c1e77\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t<img width=\"645\" height=\"832\" src=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/08\/Henry-HN-Fung-2.jpg\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/08\/Henry-HN-Fung-2.jpg 645w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/08\/Henry-HN-Fung-2-233x300.jpg 233w\" sizes=\"(max-width: 645px) 100vw, 645px\" \/>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-aadcc9a\" data-id=\"aadcc9a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f81ddc elementor-widget elementor-widget-heading\" data-id=\"6f81ddc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Henry H N Fung\n<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c17dd80 elementor-widget elementor-widget-heading\" data-id=\"c17dd80\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax Partner<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af449c6 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"af449c6\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-phone-handset\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"> (86) 755 25838370<br>(852) 2969 4054<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-email1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">henryfung@pkf-sz.com<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab7dd40 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"ab7dd40\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/pkf-sz.com\/en_us\/henry-h-n-fung\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">View Profile<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6ac33b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ac33b9\" data-element_type=\"section\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-64b3a02\" data-id=\"64b3a02\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c4b860 elementor-widget elementor-widget-image\" data-id=\"0c4b860\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t<img width=\"758\" height=\"1024\" src=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/08\/Jeffrey-Lau-2-758x1024.jpg\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/08\/Jeffrey-Lau-2-758x1024.jpg 758w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/08\/Jeffrey-Lau-2-222x300.jpg 222w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/08\/Jeffrey-Lau-2-768x1037.jpg 768w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/08\/Jeffrey-Lau-2-1137x1536.jpg 1137w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/08\/Jeffrey-Lau-2-1516x2048.jpg 1516w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/08\/Jeffrey-Lau-2-e1606704042906.jpg 800w\" sizes=\"(max-width: 758px) 100vw, 758px\" \/>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a1704d9\" data-id=\"a1704d9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11f7197 elementor-widget elementor-widget-heading\" data-id=\"11f7197\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Jeffrey C F Lau\u200b<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0fedd5a elementor-widget elementor-widget-heading\" data-id=\"0fedd5a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax Manager<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15ce5f4 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"15ce5f4\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-phone-handset\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">(86) 755 25838370<br>(852) 2969 4084<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-email1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">jeffreylau@pkf-sz.com<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60fe12c elementor-button-info elementor-widget elementor-widget-button\" data-id=\"60fe12c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/pkf-sz.com\/en_us\/jeffrey-c-f-lau\/\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">View Profile<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-322481d elementor-widget elementor-widget-spacer\" data-id=\"322481d\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-037c803 elementor-widget elementor-widget-heading\" data-id=\"037c803\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<span class=\"elementor-heading-title elementor-size-default\">More Insights<\/span>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95fb335 elementor-widget elementor-widget-elementskit-post-list\" data-id=\"95fb335\" data-element_type=\"widget\" data-widget_type=\"elementskit-post-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"ekit-wid-con\" >\t\t<ul class=\"elementor-icon-list-items ekit-post-list-wrapper\">\n\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/pkf-sz.com\/en_us\/2023\/10\/19\/%e9%a6%99%e6%b8%af%e8%90%a5%e5%95%86%e5%8f%8a%e7%a8%8e%e5%8a%a1%e6%8c%87%e5%8d%97-2\/\" >\n\t\t\t\t\t<img width=\"800\" height=\"534\" src=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2023\/10\/shutterstock_693729124-1024x683.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2023\/10\/shutterstock_693729124-1024x683.jpg 1024w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2023\/10\/shutterstock_693729124-300x200.jpg 300w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2023\/10\/shutterstock_693729124-768x512.jpg 768w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2023\/10\/shutterstock_693729124-1536x1024.jpg 1536w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2023\/10\/shutterstock_693729124-2048x1365.jpg 2048w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2023\/10\/shutterstock_693729124-16x12.jpg 16w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u9999\u6e2f\u8425\u5546\u53ca\u7a0e\u52a1\u6307\u5357<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/pkf-sz.com\/en_us\/2023\/02\/17\/20231\/\" >\n\t\t\t\t\t<img width=\"800\" height=\"388\" src=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2023\/02\/shutterstock_2030743190-1024x496.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2023\/02\/shutterstock_2030743190-1024x496.jpg 1024w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2023\/02\/shutterstock_2030743190-300x145.jpg 300w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2023\/02\/shutterstock_2030743190-768x372.jpg 768w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2023\/02\/shutterstock_2030743190-1536x744.jpg 1536w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2023\/02\/shutterstock_2030743190-2048x991.jpg 2048w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2023\/02\/shutterstock_2030743190-16x8.jpg 16w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u4e2d\u56fd\u7a0e\u52a1\u5feb\u8baf \u5173\u4e8e\u5c0f\u89c4\u6a21\u7eb3\u7a0e\u4eba\u7684\u6700\u65b0\u589e\u503c\u7a0e\u4f18\u60e0\u653f\u7b56 (2023\u5e741\u6708)<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/pkf-sz.com\/en_us\/2021\/03\/30\/doing-business-in-hong-kong\/\" >\n\t\t\t\t\t<img width=\"800\" height=\"600\" src=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2021\/03\/doing-business-in-hk-1024x768.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2021\/03\/doing-business-in-hk-1024x768.jpg 1024w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2021\/03\/doing-business-in-hk-300x225.jpg 300w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2021\/03\/doing-business-in-hk-768x576.jpg 768w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2021\/03\/doing-business-in-hk-16x12.jpg 16w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2021\/03\/doing-business-in-hk.jpg 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Doing Business in Hong Kong 2021<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/pkf-sz.com\/en_us\/2021\/03\/02\/hong-kong-transfer-pricing-recent-developments-and-deadlines\/\" >\n\t\t\t\t\t<img width=\"800\" height=\"451\" src=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2021\/03\/Transfer-Pricing-1024x577.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2021\/03\/Transfer-Pricing-1024x577.jpg 1024w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2021\/03\/Transfer-Pricing-300x169.jpg 300w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2021\/03\/Transfer-Pricing-768x432.jpg 768w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2021\/03\/Transfer-Pricing-1536x865.jpg 1536w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2021\/03\/Transfer-Pricing-16x9.jpg 16w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2021\/03\/Transfer-Pricing.jpg 1600w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Hong Kong Transfer Pricing: Recent Developments and Deadlines<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t<a href=\"https:\/\/pkf-sz.com\/en_us\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/\" >\n\t\t\t\t\t<img width=\"640\" height=\"387\" src=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/09\/transfer-pricing.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/09\/transfer-pricing.jpg 640w, https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/09\/transfer-pricing-300x181.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Hong Kong Transfer Pricing 2020: Master File and Local File Deadlines<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-211758c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"211758c\" data-element_type=\"section\" data-settings=\"{&quot;ekit_has_onepagescroll_dot&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3c80109\" data-id=\"3c80109\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-199fb80 elementor-widget elementor-widget-spacer\" data-id=\"199fb80\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>",
        "protected": false
    },
    "excerpt": {
        "rendered": "<p>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 (\u201cMNE\u201d) 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 [&hellip;]<\/p>",
        "protected": false
    },
    "author": 1,
    "featured_media": 1834,
    "comment_status": "closed",
    "ping_status": "closed",
    "sticky": false,
    "template": "",
    "format": "standard",
    "meta": [],
    "categories": [
        7
    ],
    "tags": [],
    "yoast_head": "<!-- This site is optimized with the Yoast SEO plugin v16.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Hong Kong Transfer Pricing 2020: Master File and Local File Deadlines | PKF Shenzhen | PKF\u6df1\u5733 | \u6df1\u5733\u5e73\u5bcc\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240 |<\/title>\n<meta name=\"description\" content=\"This newsletter provides information as follows: 1. Submission Deadlines of Master File &amp; Local File 2. Exemption Criteria of Master File &amp; Local File 3. Our Transfer Pricing services and working approach\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pkf-sz.com\/en_us\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hong Kong Transfer Pricing 2020: Master File and Local File Deadlines | PKF Shenzhen | PKF\u6df1\u5733 | \u6df1\u5733\u5e73\u5bcc\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240 |\" \/>\n<meta property=\"og:description\" content=\"This newsletter provides information as follows: 1. Submission Deadlines of Master File &amp; Local File 2. Exemption Criteria of Master File &amp; Local File 3. Our Transfer Pricing services and working approach\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pkf-sz.com\/en_us\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/\" \/>\n<meta property=\"og:site_name\" content=\"PKF Shenzhen | PKF\u6df1\u5733 | \u6df1\u5733\u5e73\u5bcc\u4f1a\u8ba1\u5e08\u4e8b\u52a1\u6240 |\" \/>\n<meta property=\"article:published_time\" content=\"2020-09-09T08:31:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-03-04T02:49:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/09\/transfer-pricing.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"387\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\">\n\t<meta name=\"twitter:data1\" content=\"1 minute\">\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/pkf-sz.com\/zh\/#organization\",\"name\":\"PKF Shenzhen | PKF\\u6df1\\u5733\",\"url\":\"https:\/\/pkf-sz.com\/zh\/\",\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/pkf-shenzhen\/\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/pkf-sz.com\/zh\/#logo\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/07\/PKF_logo-16.png\",\"contentUrl\":\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/07\/PKF_logo-16.png\",\"width\":1126,\"height\":864,\"caption\":\"PKF Shenzhen | PKF\\u6df1\\u5733\"},\"image\":{\"@id\":\"https:\/\/pkf-sz.com\/zh\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/pkf-sz.com\/zh\/#website\",\"url\":\"https:\/\/pkf-sz.com\/zh\/\",\"name\":\"PKF Shenzhen | PKF\\u6df1\\u5733 | \\u6df1\\u5733\\u5e73\\u5bcc\\u4f1a\\u8ba1\\u5e08\\u4e8b\\u52a1\\u6240 |\",\"description\":\"Professional Audit, Business Advisory and Tax Services\",\"publisher\":{\"@id\":\"https:\/\/pkf-sz.com\/zh\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/pkf-sz.com\/zh\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/pkf-sz.com\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/#primaryimage\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/09\/transfer-pricing.jpg\",\"contentUrl\":\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/09\/transfer-pricing.jpg\",\"width\":640,\"height\":387},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/pkf-sz.com\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/#webpage\",\"url\":\"https:\/\/pkf-sz.com\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/\",\"name\":\"Hong Kong Transfer Pricing 2020: Master File and Local File Deadlines | PKF Shenzhen | PKF\\u6df1\\u5733 | \\u6df1\\u5733\\u5e73\\u5bcc\\u4f1a\\u8ba1\\u5e08\\u4e8b\\u52a1\\u6240 |\",\"isPartOf\":{\"@id\":\"https:\/\/pkf-sz.com\/zh\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/pkf-sz.com\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/#primaryimage\"},\"datePublished\":\"2020-09-09T08:31:00+00:00\",\"dateModified\":\"2021-03-04T02:49:12+00:00\",\"description\":\"This newsletter provides information as follows: 1. Submission Deadlines of Master File & Local File 2. Exemption Criteria of Master File & Local File 3. Our Transfer Pricing services and working approach\",\"breadcrumb\":{\"@id\":\"https:\/\/pkf-sz.com\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/pkf-sz.com\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/pkf-sz.com\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"item\":{\"@type\":\"WebPage\",\"@id\":\"https:\/\/pkf-sz.com\/zh\/\",\"url\":\"https:\/\/pkf-sz.com\/zh\/\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"position\":2,\"item\":{\"@id\":\"https:\/\/pkf-sz.com\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/#webpage\"}}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/pkf-sz.com\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/pkf-sz.com\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/#webpage\"},\"author\":{\"@id\":\"https:\/\/pkf-sz.com\/zh\/#\/schema\/person\/76f1483f3a00831ab733236d78a477d0\"},\"headline\":\"Hong Kong Transfer Pricing 2020: Master File and Local File Deadlines\",\"datePublished\":\"2020-09-09T08:31:00+00:00\",\"dateModified\":\"2021-03-04T02:49:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/pkf-sz.com\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/#webpage\"},\"wordCount\":195,\"publisher\":{\"@id\":\"https:\/\/pkf-sz.com\/zh\/#organization\"},\"image\":{\"@id\":\"https:\/\/pkf-sz.com\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/pkf-sz.com\/wp-content\/uploads\/2020\/09\/transfer-pricing.jpg\",\"articleSection\":[\"TAX ALERTS\"],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/pkf-sz.com\/zh\/#\/schema\/person\/76f1483f3a00831ab733236d78a477d0\",\"name\":\"webgineer\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/pkf-sz.com\/zh\/#personlogo\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/96e4c84964622e3b5698d453afcd3755?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/96e4c84964622e3b5698d453afcd3755?s=96&d=mm&r=g\",\"caption\":\"webgineer\"},\"sameAs\":[\"http:\/\/47.112.246.66\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->",
    "_links": {
        "self": [
            {
                "href": "https:\/\/pkf-sz.com\/en_us\/wp-json\/wp\/v2\/posts\/1828"
            }
        ],
        "collection": [
            {
                "href": "https:\/\/pkf-sz.com\/en_us\/wp-json\/wp\/v2\/posts"
            }
        ],
        "about": [
            {
                "href": "https:\/\/pkf-sz.com\/en_us\/wp-json\/wp\/v2\/types\/post"
            }
        ],
        "author": [
            {
                "embeddable": true,
                "href": "https:\/\/pkf-sz.com\/en_us\/wp-json\/wp\/v2\/users\/1"
            }
        ],
        "replies": [
            {
                "embeddable": true,
                "href": "https:\/\/pkf-sz.com\/en_us\/wp-json\/wp\/v2\/comments?post=1828"
            }
        ],
        "version-history": [
            {
                "count": 26,
                "href": "https:\/\/pkf-sz.com\/en_us\/wp-json\/wp\/v2\/posts\/1828\/revisions"
            }
        ],
        "predecessor-version": [
            {
                "id": 2638,
                "href": "https:\/\/pkf-sz.com\/en_us\/wp-json\/wp\/v2\/posts\/1828\/revisions\/2638"
            }
        ],
        "wp:featuredmedia": [
            {
                "embeddable": true,
                "href": "https:\/\/pkf-sz.com\/en_us\/wp-json\/wp\/v2\/media\/1834"
            }
        ],
        "wp:attachment": [
            {
                "href": "https:\/\/pkf-sz.com\/en_us\/wp-json\/wp\/v2\/media?parent=1828"
            }
        ],
        "wp:term": [
            {
                "taxonomy": "category",
                "embeddable": true,
                "href": "https:\/\/pkf-sz.com\/en_us\/wp-json\/wp\/v2\/categories?post=1828"
            },
            {
                "taxonomy": "post_tag",
                "embeddable": true,
                "href": "https:\/\/pkf-sz.com\/en_us\/wp-json\/wp\/v2\/tags?post=1828"
            }
        ],
        "curies": [
            {
                "name": "wp",
                "href": "https:\/\/api.w.org\/{rel}",
                "templated": true
            }
        ]
    }
}