Under Hong Kong Transfer Pricing Law, a multinational enterprise group (MNE Group) is required...
Under Hong Kong Transfer Pricing Law, a multinational enterprise group (MNE Group) is required...
Table: Withholding Tax Rates under Comprehensive Double Taxation Agreement /...
Criteria (A): Based on size of business
(any two out of three of the below) | Threshold (per financial year) |
|---|---|
| (i) Total annual revenue | >HK$400 million |
| (ii) Total assets | >HK$300 million |
| (iii) Employees | >100 |
Criteria (B): Based on related party transactions
(any one out of four of the below) | Threshold (per financial year) |
|---|---|
| (i) Transfers of properties (excludes financial assets / intangibles) | >HK$220 million |
| (ii) Transactions in financial assets | >HK$110 million |
| (iii) Transfers of intangibles | >HK$110 million |
| (iv) Any other transactions (e.g., service income / royalty income) | >HK$44 million |
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Under Hong Kong Transfer Pricing Law, a multinational enterprise group (MNE Group) is required...
Under Hong Kong Transfer Pricing Law, a multinational enterprise group (MNE Group) is required...
Table: Withholding Tax Rates under Comprehensive Double Taxation Agreement /...