 |
LCQ14:
Arrangement for avoidance of double taxation
(Press Release - February 3,
2010)
|
 |
Notice to Taxpayers

(January 21, 2010) |
 |
LCQ6:
Arrangement for avoidance of double taxation
(Press Release - January 20,
2010) |
 |
Notice to Employers 
(January 15, 2010) |
 |
LCQ13:
Profits tax
(Press Release - January 13,
2010) |
 |
List
of Qualifying Debt Instruments (as at 31 December 2009)
(January 13, 2010) |
 |
Interest
on Tax Reserve Certificates
(Press Release - January 3,
2010) |
 |
LCQ16:
Section 39E of the Inland Revenue Ordinance
(Press Release - December 9,
2009) |
 |
Interest
on Tax Reserve Certificates
(Press Release - December 6,
2009) |
 |
Annual
Report 2008-09
(December 4, 2009) |
 |
DIPN 46
-
The
purpose of DIPN 46 is to illustrate how IRD would apply
transfer pricing principles; and to indicate how IRD would
seek to apply transfer principles to resolve disputes
involving transfer pricing issues.
-
DIPN 46 further explains the OECD Transfer
Pricing Guidelines in the Hong Kong context, in particular
the way the OECD transfer pricing methodologies would
be applied in Hong Kong under the IRO.
-
DIPN 46 makes it clear that IRD would
seek to apply the principles in the OECD Transfer Pricing
Guidelines, except where they are incompatible with the
express provisions of the IRO.
-
DIPN 46 illustrates that the provisions
in the IRO and the relevant articles in the DTAs should
allow the IRD to reallocate profits or adjust deductions
by substituting an arm's length consideration.
(December 4, 2009 )
|
 |
DIPN 21 (Revised)
DIPN 21 has been revised
to reflect the current assessing practice, with examples where
appropriate, adopted by the Department in determining the
source of profits. It has also been updated to cover the relevant
Board of Review decisions and court judgments on the subject
matter, since release of the last version.
(December 4, 2009 ) |
 |
Appointment
of Commissioner of Inland Revenue (with photos)
(Press Release - November 27,
2009) |
 |
LCQ16:
Section 39E of the Inland Revenue Ordinance
(Press Release - November 25,
2009) |
 |
e-Stamping Circular No. 1/2009 - Enhancements to e-Stamping Service
(November 18, 2009) |
 |
Double
taxation relief orders to be gazetted Friday
(Press Release - November 18,
2009) |
 |
LCQ1:
Depreciation allowances
(Press Release - November 4,
2009) |