Information released by tax authorities in each country or region, with announcement dates and links to official materials. No opinions, evaluations or investment judgements are added.
These historical announcements are based on official materials. They describe the position at the time and are not explanations of current rules.
3 results
2012-05-02 / 🇭🇰Hong Kong / Inland Revenue Department (IRD)
In its announcement of 2 May 2012, Hong Kong’s IRD stated that it had launched an Advance Pricing Arrangement (APA) programme in April that year and issued the related Departmental Interpretation and Practice Notes.
Hong Kong’s IRD announced a revision to Departmental Interpretation and Practice Notes No. 31 on advance rulings. The revision added or expanded explanations concerning discretion, disclosure of information, the quality and completeness of submissions, the processing of ruling requests and publication of rulings.