香港转让定价:最新发展及文档申报 / 准备限期

Hong Kong Transfer Pricing: Recent Developments and Deadlines March 2, 2021 Further to the implementation of the three-tier transfer pricing (“TP”) documentation rules in Hong Kong, many multinational enterprises are working with their TP specialists to fulfil the relevant obligations. This newsletter provides information as follows: Deadlines for Country-by-Country Notifications, Master File and Local File […]

香港转让定价法规 2020:主体文档及本地文档限期

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 […]

香港有限合伙基金条例及统一基金税务豁免

Hong Kong Limited Partnership Fund Regime & Unified Profits Tax Exemption for Funds August 31, 2020 As the new Hong Kong Limited Partnership Fund (“LPF”) regime comes into effect on 31 August 2020, we would like to provide you with this newsletter to introduce the salient features of the new LPF regime, as well as […]

新个人所得税法:关于综合所得的首年汇算清缴

New IIT Regime: First Annual Individual Income Tax Filing on Comprehensive Income June 16, 2020 As the deadline for China IIT annual filing on comprehensive income is approaching, we have summarized the key points for your reference, which include:  What is IIT annual filing for comprehensive income How to calculate the estimated additional tax payable/ […]