{"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}
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.
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