香港文件要求:法规、豁免和转让定价支持

A. Tse, M. Dmello
{"title":"香港文件要求:法规、豁免和转让定价支持","authors":"A. Tse, M. Dmello","doi":"10.59403/3e2fand","DOIUrl":null,"url":null,"abstract":"This article summarizes the information to be documented in the Master File and Local File, the guidance by the Commissioner of the IRD, the exemption criteria from the need to prepare Master File/Local File documentation, and the implications for exempt taxpayers.","PeriodicalId":517680,"journal":{"name":"International Transfer Pricing Journal","volume":"24 4","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Hong Kong Documentation Requirements: Regulations, Exemptions and Supporting Your Transfer Pricing\",\"authors\":\"A. Tse, M. Dmello\",\"doi\":\"10.59403/3e2fand\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article summarizes the information to be documented in the Master File and Local File, the guidance by the Commissioner of the IRD, the exemption criteria from the need to prepare Master File/Local File documentation, and the implications for exempt taxpayers.\",\"PeriodicalId\":517680,\"journal\":{\"name\":\"International Transfer Pricing Journal\",\"volume\":\"24 4\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-04-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Transfer Pricing Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/3e2fand\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Transfer Pricing Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/3e2fand","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本文概述了应记录在主文件和本地文件中的信息、税务局局长的指导意见、无需准备主文件/本地文件的豁免标准以及对豁免纳税人的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
Hong Kong Documentation Requirements: Regulations, Exemptions and Supporting Your Transfer Pricing
This article summarizes the information to be documented in the Master File and Local File, the guidance by the Commissioner of the IRD, the exemption criteria from the need to prepare Master File/Local File documentation, and the implications for exempt taxpayers.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CiteScore
0.10
自引率
0.00%
发文量
0
期刊最新文献
Transfer Pricing Implications for the Cannabis Industry Brewing Transfer Pricing: Unravelling the Starbucks Case Location Benefits in Transfer Pricing Recent Case Law on the Application of the Profit Split Method A Decade-Long Crusade against Transfer Pricing Rulings Turns into a Proposal for a Transfer Pricing Directive: A European Attempt to Introduce a Harmonized EU Arm’s Length Standard?
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1