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HKEX IN 2018: YEAR IN REVIEW

On December 21, 2018, Hong Kong Exchanges and Clearing Limited (HKEX) has had an exceptional year, reporting record January-September results,

轉讓定價新動向

香港去年正式將轉讓定價原則納入稅務條例下,關聯方的交易需按獨立交易原則 (Arm’s Length Principle) 進行,防止企業利用關連公司之間的轉讓定價作避稅。 (more…)