Narula, Rohit
Impact of international changes to Hong Kong and its reaction / Rohit Narula .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
To implement the minimum standards of the BEPS package promulgated by the OECD, the fundamental transfer pricing rules have been recently introduced in Hong Kong. These rules enshrine the arm's length principle for transactions between associated persons and the attribution of profits to a non-resident person's permanent establishment in Hong Kong in accordance with the authorized OECD approach (AOA). However, the application of AOA and other recommendations of the BEPS Project may result in different tax implications when compared with the long-standing territorial source principle of taxation in Hong Kong, which is explored in this article.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCION
PROGRAMAS
APLICACION
FISCALIDAD INTERNACIONAL
HONG KONG
ELUSION FISCAL
Derivatives & Financial Instruments 1389-1863 v. 20, n. 4, July/August 2018, 5 p.
Impact of international changes to Hong Kong and its reaction / Rohit Narula .-- , 2018
Disponible únicamente en formato electrónico.
Resumen.
To implement the minimum standards of the BEPS package promulgated by the OECD, the fundamental transfer pricing rules have been recently introduced in Hong Kong. These rules enshrine the arm's length principle for transactions between associated persons and the attribution of profits to a non-resident person's permanent establishment in Hong Kong in accordance with the authorized OECD approach (AOA). However, the application of AOA and other recommendations of the BEPS Project may result in different tax implications when compared with the long-standing territorial source principle of taxation in Hong Kong, which is explored in this article.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCION
PROGRAMAS
APLICACION
FISCALIDAD INTERNACIONAL
HONG KONG
ELUSION FISCAL
Derivatives & Financial Instruments 1389-1863 v. 20, n. 4, July/August 2018, 5 p.