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  • 新たな移転価格税制に伴う二重課税に対する給与所得税控除の改正

新たな移転価格税制に伴う二重課税に対する給与所得税控除の改正

新たな移転価格税制に伴う二重課税に対する給与所得税控除の改正

香港タックスアラート - 第13回, 2018年7月

香港タックスアラート

2018年7月4日、香港特別行政府立法会は香港の新しい移転価格制度を制定した。その制度には、給与所得に対する既存の二重課税防止のメカニズムに係る多数の改正事項が含まれている。かかる改正は、香港を拠点とする従業員のうち、その他の税務管轄区域でも就労及び納税を行う従業員に影響を及ぼす可能性がある。

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