Problems relating to Trade and Investment on Hong Kong
14. Taxation Systems |
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Issue |
Issue details |
Requests |
Reference |
| (1) Differences in Transfer Price Taxation System (TPTS) and the Risk of Double Taxation | - Especially under the TPTS, its implementing rules vary by country so that a member firm faces the double taxation risk as a group of companies. | - It is requested that HKSAR: -- overhauls legislative provisions on TPTS (guidelines, etc.), and -- bolsters the APA (advanced pricing agreement) system. |
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