Hong Kong - Advance Pricing Arrangement Programme Introduced in 2012
- Hong Kong
- M. Richter; P. Cheung; L. Coronado
- International Transfer Pricing Journal, 2012 (Volume 19), No 4
- 27 June 2012
This article outlines some of the key features of Hong Kong’s APA programme as identified from the recently issued Departmental Interpretation and Practice Notes No. 48, and analyses the likely impact of an APA in Hong Kong.