14 December 2022 Mutual Agreement Procedure and Advance Pricing Arrangement Development in Hong Kong

Dec 2, 2022

Following the enactment of the Inland Revenue (Amendment) (No. 6) Ordinance in 2018 to formally introduce the base erosion and profit shifting (‘BEPS’) and transfer pricing regulatory regime in Hong Kong, Mutual Agreement Procedure (‘MAP’) and Advance Pricing Arrangement (‘APA’) have been codified in the Inland Revenue Ordinance. Under the changing tax and economic environment, an increasing trend of tax disputes and double taxation issues is observed. MAP provides a mechanism for taxpayers to resolve disputes regarding the application of the double taxation arrangements whereas APA provides a mechanism for taxpayers to obtain tax certainty for future (and historical) years.

In this webinar, our speakers will share their insights and observations on the development of MAP and APA in Hong Kong.

Highlights of the Webinar - What are ‘MAP’ and ‘APA’ and why you need MAP and APA - Latest development of MAP and APA in Hong Kong - Key to a successful MAP and APA - Practical challenges to MAP and APA - Case sharing

Event Details : Date: 14 December 2022 (Wednesday) Time: 7:00pm – 8:30pm Channel: Zoom Webinar Fee: $100 for AWAHK members; $150 for non-AWAHK members CPD: 1.5 hours Language: Cantonese

Speakers Tiffany Wu, Partner Transfer Pricing - PwC Tax Horace Wan , Senior Manager - Tax Controversy Services, PwC Tax

For registration: Please click https://docs.google.com/forms/d/e/1FAIpQLSdlEUPsQ997TvTwL052uPPS0hyMj4iFy-PWKlLjHc_tPgqz6A/viewform