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Smart News – Hong Kong – February 2018

A bill to amend the Inland Revenue Ordinance (Inland Revenue (Amendment) (N°6) Bill 2017 – the «Bill») was gazetted on 29 December 2017 to introduce a transfer pricing regime and mandatory transfer pricing documentation, as well as measures to counter the exploitation of gaps and mismatches in tax rules by multinational companies. The Bill covers the minimum standards of the Base Erosion & Profit Shifting («BEPS») package, promoted by the Organisation for Economic Cooperation & Development («OECD»).

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