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Defining the Arm’s Length Principle in Taxation The Arm’s Length Principle (ALP) is a cornerstone concept in international taxation, particularly in the realm of transfer
Regulatory Foundations of Transfer Pricing Understanding the foundational regulatory approaches is essential when comparing transfer pricing documentation requirements in Hong Kong and Mainland China. While
Hong Kong’s Transfer Pricing Regulatory Framework Hong Kong has established a comprehensive transfer pricing regulatory framework designed to ensure that transactions between associated entities operating
Decoding BEPS Action Plan 13 Requirements Transfer pricing documentation is fundamental to enabling tax administrations to assess a multinational enterprise’s adherence to the arm’s length
Understanding Hong Kong’s Transfer Pricing Framework For foreign businesses operating in Hong Kong, a clear grasp of the local transfer pricing framework is fundamental to
BEPS Fundamentals and Global Tax Reform Goals The Base Erosion and Profit Shifting (BEPS) initiative, spearheaded by the Organisation for Economic Co-operation and Development (OECD),
Understanding Hong Kong’s Offshore IP Tax Policy Hong Kong’s taxation system is founded on the territorial source principle, meaning that only profits considered to have
Understanding Hong Kong’s Territorial Basis of Taxation Hong Kong operates under a territorial principle of taxation, meaning that only profits sourced within Hong Kong are
Understanding Offshore Trusts in Hong Kong An offshore trust is a sophisticated legal arrangement where a settlor transfers assets to a trustee. The trustee holds
Hong Kong’s Territorial Tax System Explained Hong Kong operates a territorial tax system, a fundamental principle underpinning its tax landscape, particularly concerning interest income. This