Hong Kong Requires Disclosure of Transfer Pricing Information in the New Version of Profits Tax Return
The new version of Profits Tax Return (PTR) issued by the Inland Revenue Department of Hong Kong has become effective from 1 April 2019. A set of supplementary forms has been introduced as part of the PTR. In one of the supplementary forms – Supplementary Form S2 – Transfer pricing, taxpayers are required to disclose […]