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• Create Date 4 九月, 2012
• Last Updated 11 三月, 2021

Hong Kong’s Advance Pricing Agreement Programme

The Hong Kong Inland Revenue Department (IRD) formally introduced an advance pricing arrangement (“APA”) programme on 29 March 2012. As part of the launch of the APA programme, the IRD also issued Departmental Interpretation and Practice Notes No 48 (“DIPN 48”), which provides guidelines on the IRD’s approach to administering, negotiating, and concluding APAs in Hong Kong.