Hong Kong issues guidance on transfer pricing documentation requirements

Hong Kong issues guidance on transfer pricing documentation

Hong Kong issues guidance to ensure compliance with the country’s transfer pricing documentation requirements.

Hong Kong issues guidance on transfer pricing documentation requirements

Hong Kong Inland Revenue Department has set up a web page explaining the requirements in relation to master file and local file.

The web page also contains guidance on the Department’s approach to ensure compliance with the country’s transfer pricing documentation requirements.

See Guidance.