While the HK DIPNs are largely consistent with OECD guidelines, it is worth noting the specific guidance around the use of TP methods, substance over form recharacterisation and the adoption of the AOA for PEs, which not all countries across Asia have adopted.

Download

For further inquiries regarding this alert, please contact:

Eugene Lim
Founding Principal, WTS Taxise
Eugene.lim@TaxiseAsia.com
+65 6304 7978