搜尋結果
HONG KONG INTRODUCES UNIFIED FUND EXEMPTION REGIME. The new provisions in the Inland Revenue Ordinance as amended by the Inland Revenue (Profits Tax Exemption For Funds) (Amendment) Ordinance 2019 was gazetted on 20 February 2019 and will become operative on 1 April 2019 to offer unified profits tax exemption to all privately-offered funds.
ASEAN Investment & Tax News Issue 13 - BDO. 刊登於2017年1月20日. For this AITN issue, our feature article focuses on Vietnam’s reforms to its transfer pricing policy. The major reforms is a concerted effort by the Vietnamese tax authorities’ in protecting revenue through the requirement of arm’s length transfer prices between related parties.
2023年6月30日 · 31 December 2023 Year-end HKFRS/IFRS Accounting Standards Update. 2024/01. Accounting In times of uncertainty. 2023/08. Primary financial statements – Briefing on the replacement to the presentation of financial statements accounting standard. 2023/07. Amendments to HKAS/IAS 21 – Lack of exchangeability. 2023/06.
Main takeaway. In these DIPNs, they outline the interaction between TP and the territorial source concept of Hong Kong tax. DIPN 58 states that TP documentation should cover a transaction between associated persons even if the income or profits from the transaction are or claimed to be sourced outside Hong Kong.
CONTENTS. On 19 July 2019, the Financial Secretary, Mr Paul Chan, and the Commissioner of the State Taxation Administration, Mr Wang Jun, signed the Fifth Protocol to the Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with ...
BACKGROUND. On 7 May 2021, the IASB issued amendments to IAS 12 - Deferred Tax related to Assets and Liabilities Arising from a Single Transaction. These amendments clarify whether the initial recognition exemption applies to certain transactions that often result in both an asset and a liability being recognised simultaneously.
BDO’s tax experts are available to assist. Please contact us to discuss. BDO’S SUPPORT AND ASSISTANCE. 25th Floor, Wing On Centre 111 Connaught Road Central Hong Kong Tel: +852 2218 8288 Fax: +852 2815 2239 info@bdo.com.hk.
