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 master and local file ({News-2018-07-16/A/2-previous coverage}); Whether the taxpayer has an advance pricing agreement with the Commissioner, and details of material changes, if any; and Whether the taxpayer or a member of its group in Hong Kong has submitted a CbC report notification, and...