Hong Kong’s Inland Revenue Department (IRD) has concluded its first bilateral advance pricing agreement (APA) with the Japanese tax authorities. The APA highlights the IRD’s willingness to cooperate with other countries to bring greater tax certainty to Hong Kong.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.