Hong Kong Transfer Pricing: Recent Developments and Deadlines

Further to the implementation of the three-tier transfer pricing (“TP”) documentation rules in Hong Kong, many multinational enterprises are working with their TP specialists to fulfil the relevant obligations.  

This newsletter provides information as follows:

• Deadlines for Country-by-Country Notifications, Master File and Local File
• OECD Updates for COVID-19
• Collection of Transfer Pricing Information – Form I.R. 1475
• PKF Hong Kong's Transfer Pricing services and working approach

For further enquiries, please feel free to contact your usual PKF tax executives, or reach out to our Tax Manager Jeffrey Lau (jeffreylau@pkf-hk.com) or Tax Partner Henry Fung (henryfung@pkf-hk.com).