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Hong Kong Publishes Sample Profit Tax Returns for 2018/2019 Including New Transfer Pricing Disclosure Form and Other Supplementary Forms

|Approved Changes|Hong Kong
Hong Kong

The Hong Kong Inland Revenue Department has published sample profits tax returns for 2018/19, including several new supplementary forms that apply from the 2018/19 year. This includes a transfer pricing disclosure form that requires disclosures on:

  • Whether the taxpayer has transactions with non-resident associated persons, and their residence;
  • Whether the taxpayer is required to prepare a ma…

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