Transfer pricing (“TP”) refers to the setting of prices for transactions of goods, services and intangible property between associated enterprises. Transfer pricing remains one of the most important issues in the world and is closely tied to other areas of international conflicts, like double taxation. It is about how governments treat the pricing policies enterprises […]
Hong Kong is one of the more than 100 jurisdictions that will participate in the automatic exchange of financial account information (“AEOI”)/implement the Common Reporting Standard (“CRS”) for the purpose of enhancing tax transparency and fighting against cross-border tax evasion.
Corporations should review how the new FSIE regime will impact their tax liability of their passive income and whether any actions should be taken.
Employer’s Returns are issued to companies/organisations for reporting the remuneration paid/accrued by the companies/organisations to their directors and employees, if any, during each year ended 31 March.
