This content is from: Hong Kong SAR

Procedure for seeking APA in Hong Kong

On 29 March 2012, the Hong Kong Inland Revenue Department (IRD) released the Departmental Interpretation Practice Note (DIPN) 48, Advance Pricing Arrangement (APA), establishing the procedure for enterprises seeking APA in Hong Kong.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a one-week period.


Are you already an ITR subscriber? Log in here

Instant access to all of our content. Membership Options | One Week Trial