miércoles, 28 de enero de 2015

Hong Kong concludes first bilateral advance pricing arrangement with Japan

Recently, the Inland Revenue Department (IRD) of Hong Kong concluded a bilateral advance pricing arrangement (APA) with the Competent Authority of Japan. This represents the second bilateral APA concluded between Hong Kong and its double taxation agreement (DTA) partners since Hong Kong’s APA programme came into effect in April 2012.
Given the IRD’s commitment to Hong Kong’s APA programme, combined with the expanding tax treaty network of Hong Kong and developments in the international transfer pricing landscape, multinational corporations (MNCs) looking to achieve certainty on their tax positions and avoid hassles of potential tax controversies and disputes should consider APAs to be an effective option.
Source & more info: PwC

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