On 18 February 2019, the Hong Kong Inland Revenue Department (IRD) has published the sample Profit Tax Returns for 2018/2019 including new Transfer Pricing Disclosure Form and other supplementary forms.
The supplementary forms are also provided for the two-tiered profits tax rates, research and development expenditure, preferential tax regimes (e.g. professional reinsurers, captive insurers, corporate treasury centers, and aircraft leasing), and others.
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