Master File and Local File Deadlines

If your Hong Kong entity is part of a multinational enterprise (“MNE”) group and carries out related party transactions, it could be subject to mandatory Master File and Local File documentation requirements if it does not satisfy the exemption criteria.

This newsletter provides information as follows:

• Submission Deadlines of Master File & Local File
• Exemption Criteria of Master File & Local File
• PKF Hong Kong's Transfer Pricing services and working approach

Please click the button below to download the newsletter.

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).