Hong-Kong (Гонконг)

Налогообложение

Основные нормативно-правовые акты, входящие в СПС WBL

• Appropriation Ordinance, 2009
• Inland Revenue Ordinance
• Stamp Duty Ordinance
• Tax Reserve Certificates Ordinance
• Stamp Duty (Jobbing Business) (Options Market Makers) Regulation
• Inland Revenue (Disclosure of Information) Rules, 2010
• Relief from Double Taxation due to Transfer Pricing or Profit Reallocation Adjustments
• Tax Reserve Certificates (Fourth Series) Rules
• Transfer Pricing Guidelines - Methodologies and Related Issues