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Transfer Pricing Tax Alert - 9 January 2012 - commentary - EY - China

Transfer Pricing Tax Alert : 9 January 2012

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Contacts for financial services

Financial Services Transfer Pricing, Hong Kong
Patrick Cheung
Asia Pacific FSTP Leader
+852 2846 9905
Justin Kyte
+852 2629 3880
Jonathan Thompson
+852 2629 3879
Ali Tse
+852 2849 9298
Jack Fernandes
+852 2629 3990
Helen Chen
+852 2629 3927
Kalok Chu
+852 2629 3044
 
Financial Services Tax, Hong Kong
Florence Chan
Greater China FSO Regional Tax Leader
+852 2849 9228
James Badenach
Asia Pacific BCM Tax Leader
+852 2629 3988
John MacArthur
Asia Pacific FSO ITS Leader
+852 2629 3808
 

Contacts for other industries

Transfer Pricing
Hong Kong
Martin Richter
+852 2629 3938
Kenny Wei
+852 2629 3941
Sangeeth Aiyappa
+852 2629 3989
 
People's Republic of China
Jessica Tien
+86 21 2228 2115
Joanne Su
+86 10 5815 3380
Enoch Hsu
+86 755 2502 8287
 
Principal Hong Kong Tax
Tracy Ho
+852 2846 9065
Agnes Chan
+852 2846 9921

When the APA measures are finalised, it will mark the first time Hong Kong recognises APA. As many taxpayers may enter into intercompany transactions are relatively large and complex, it may be time to evaluate whether a BAPA is an appropriate tool to improve certainty with respect to tax treatment.

As the BAPA application and negotiation process can often involve substantial information being collected and analysed both by the taxpayer and the relevant tax authorities, you may wish to begin evaluating your options prior to the roll out of the Hong Kong APA programme.

Additionally, if there are any comments or feedback on the APA programme for the HKIRD, please feel free to contact us and we will ensure they are reflected to the HKIRD.


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