Under Hong Kong Transfer Pricing Law, a multinational enterprise group (MNE Group) is required...
Table: Withholding Tax Rates under Comprehensive Double Taxation Agreement /...
A Hong Kong entity of a group engaging in transactions with associated entities is required to prepare a Master File and a Local File, subject to certain exemptions. To be specific, if a Hong Kong company reaches the following Criteria (A) and (B), it is required to prepare a Master File and a Local File for submission to the Inland Revenue Department upon request:
Under Hong Kong Transfer Pricing Law, a multinational enterprise group (MNE Group) is required...
