Download This PaperHong Kong’s Status as a Transfer Pricing Nirvana Remains Intact for Now
(2022) 106(11) Tax Notes International 1417-1420
5 Pages Posted: 26 Aug 2022
Date Written: June 13, 2022
Abstract
In this article, the authors examine the recent Hong Kong decision of Newfair Holdings Ltd. v. Commissioner, [2022] HKCFI 1133 that affirms the stateless income character of profits derived by a transfer pricing shell company in Hong Kong.
Suggested Citation: Suggested Citation
Sadiq, Kerrie and Krever, Richard, Hong Kong’s Status as a Transfer Pricing Nirvana Remains Intact for Now (June 13, 2022). (2022) 106(11) Tax Notes International 1417-1420, Available at SSRN: https://ssrn.com/abstract=4186379
Richard Krever (Contact Author)
University of Western Australia Law School ( email )
M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia
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