China

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Service: Tax, Global Transfer Pricing Services (GTPS)

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Type: Publication series, Regulatory update

Date: 5/11/2009

China - Issues and insights - Articles and publications - Newsletters - Tax alert

IRD releases new DIPN 45 - Relief from Double Taxation due to Transfer Pricing or Profit Reallocation Adjustments

Tax alert - Issue 5, May 2009

The Hong Kong Inland Revenue Department issued Departmental Interpretation and Practice Note No.45 (DIPN 45) setting out their views and practices on granting relief from double taxation as a result of transfer pricing adjustments under a Double Tax Agreement.

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