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  • 移転価格の事前確認制度(APA)手続が簡素化

移転価格の事前確認制度(APA)手続が簡素化

移転価格の事前確認制度(APA)手続が簡素化

香港タックスアラート - 第13回, 2020年7月

香港タックスアラート

香港税務局(IRD)は、2020年7月15日、実務解釈指針第48号の改訂版(改訂版DIPN 48)を公表した。本改訂は、主に(a) 香港における法定事前確認制度(APA)に係る2018年の税務条例(改正)第6号による法改正を反映しているほか、(b) APAプロセスの簡素化について説明するものである。...

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