{"id":1828,"date":"2020-09-09T08:31:00","date_gmt":"2020-09-09T08:31:00","guid":{"rendered":"https:\/\/kwtamco.com.hk\/?p=1828"},"modified":"2020-10-09T04:51:47","modified_gmt":"2020-10-09T04:51:47","slug":"hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines","status":"publish","type":"post","link":"https:\/\/kwtamco.com.hk\/zh\/2020\/09\/09\/hong-kong-transfer-pricing-2020-master-file-and-local-file-deadlines\/","title":{"rendered":"\u9999\u6e2f\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4 2020\uff1a\u4e3b\u4f53\u6587\u6863\u53ca\u672c\u5730\u6587\u6863\u9650\u671f"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1828\" class=\"elementor elementor-1828\" data-elementor-settings=\"[]\">\n\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-element elementor-element-aadd30a elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"aadd30a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be0c241 elementor-column elementor-col-50 elementor-top-column\" data-id=\"be0c241\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c67b003 elementor-widget elementor-widget-post-title\" data-id=\"c67b003\" data-element_type=\"widget\" data-widget_type=\"post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"press-elements-title\">\u9999\u6e2f\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4 2020\uff1a\u4e3b\u4f53\u6587\u6863\u53ca\u672c\u5730\u6587\u6863\u9650\u671f<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b5c30b elementor-column elementor-col-50 elementor-top-column\" data-id=\"0b5c30b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-element elementor-element-04e2b7c elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"04e2b7c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d47e3fa elementor-column elementor-col-50 elementor-top-column\" data-id=\"d47e3fa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d59fb3 elementor-widget elementor-widget-post-featured-image\" data-id=\"1d59fb3\" data-element_type=\"widget\" data-widget_type=\"post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"press-elements-featured-image\"><img width=\"640\" height=\"387\" src=\"https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/09\/transfer-pricing.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/09\/transfer-pricing.jpg 640w, https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/09\/transfer-pricing-300x181.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35dcd42 elementor-widget elementor-widget-post-date\" data-id=\"35dcd42\" data-element_type=\"widget\" data-widget_type=\"post-date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"press-elements-date\">9\u6708 9, 2020<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4803573 elementor-widget elementor-widget-text-editor\" data-id=\"4803573\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p>\u5982\u679c\u60a8\u7684\u9999\u6e2f\u516c\u53f8\u5c5e\u4e8e\u8de8\u56fd\u96c6\u56e2\u65d7\u4e0b\uff0c\u6709\u8fdb\u884c\u5173\u8054\u4ea4\u6613\uff0c\u800c\u4e14\u4e0d\u7b26\u5408\u8c41\u514d\u6761\u4ef6\uff0c\u4fbf\u987b\u9075\u5b88\u9999\u6e2f\u7a0e\u52a1\u6761\u4f8b\u4e0b\u5173\u4e8e\u4e3b\u4f53\u6587\u6863\u53ca\u672c\u5730\u6587\u6863\uff08\u6216\u79f0\u300c\u603b\u4f53\u6863\u6848\u300d\u53ca\u300c\u5206\u90e8\u6863\u6848\u300d\uff09\u4e4b\u8981\u6c42\u3002<\/p><p><strong>\u672c\u671f\u7a0e\u52a1\u5feb\u8baf\u63d0\u4f9b\u4ee5\u4e0b\u5b9f\u7528\u8d44\u8baf\uff1a\u00a0<\/strong><\/p><ul><li><strong>\u4e3b\u4f53\u6587\u6863\u53ca\u672c\u5730\u6587\u6863\u7533\u62a5\u9650\u671f<\/strong><\/li><li><strong>\u4e3b\u4f53\u6587\u6863\u53ca\u672c\u5730\u6587\u6863\u7684\u8c41\u514d\u6761\u4ef6<\/strong><\/li><li><strong>PKF\u9999\u6e2f\u7684\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1\u5185\u5bb9\u53ca\u5de5\u4f5c\u6d41\u7a0b <\/strong><\/li><\/ul><p>\u00a0<\/p><p class=\" translation-block\">\u82e5\u9601\u4e0b\u6709\u4efb\u4f55\u5173\u4e8e\u4e8e\u7a0e\u7684\u67e5\u8be2\uff0c\u52a1\u6b22\u8fce\u7535\u90ae <a href=\"mailto:enquiry@pkf-sz.com\" target=\"_self\">enquiry@pkf-sz.com<\/a> \u4e0e\u6211\u4eec\u7684\u7a0e\u52a1\u4e13\u4e1a\u4eba\u5458\u8054\u7cfb\u3002<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-element elementor-element-6ba4468 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-inner-section\" data-id=\"6ba4468\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d18ec3 elementor-column elementor-col-50 elementor-inner-column\" data-id=\"4d18ec3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a38c39 elementor-widget elementor-widget-image\" data-id=\"5a38c39\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image\">\n\t\t\t\t\t\t\t\t\t\t<img width=\"594\" height=\"842\" src=\"https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/09\/Tax-Newsletter_202009_HKTP2020_cover_ch.jpg\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/09\/Tax-Newsletter_202009_HKTP2020_cover_ch.jpg 594w, https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/09\/Tax-Newsletter_202009_HKTP2020_cover_ch-212x300.jpg 212w\" sizes=\"(max-width: 594px) 100vw, 594px\" \/>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dca66ff elementor-column elementor-col-50 elementor-inner-column\" data-id=\"dca66ff\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57c01c5 elementor-widget elementor-widget-text-editor\" data-id=\"57c01c5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p>\u8bf7\u70b9\u51fb\u4ee5\u4e0b\u6309\u626d\u4e0b\u8f7d\u53ca\u9605\u8bfb\u6307\u5357\u3002&nbsp;<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2350e74 elementor-widget elementor-widget-button\" 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elementor-size-default\">\u8054\u7cfb\u6211\u4eec<\/span>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-element elementor-element-6f46eba elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-inner-section\" data-id=\"6f46eba\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c64b199 elementor-column elementor-col-50 elementor-inner-column\" data-id=\"c64b199\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d7c1e77 elementor-widget elementor-widget-image\" data-id=\"d7c1e77\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div 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elementor-widget elementor-widget-heading\" data-id=\"6f81ddc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u51af\u5174\u5e74\n<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c17dd80 elementor-widget elementor-widget-heading\" data-id=\"c17dd80\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u7a0e\u52a1\u5408\u4f19\u4eba<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af449c6 elementor-icon-list--layout-traditional elementor-widget elementor-widget-icon-list\" data-id=\"af449c6\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\" >\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-phone-handset\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"> (86) 755 25838370<br>(852) 2969 4054<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\" >\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"icon icon-email1\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">henryfung@pkf-sz.com<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ab7dd40 elementor-button-info elementor-widget elementor-widget-button\" data-id=\"ab7dd40\" data-element_type=\"widget\" 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https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/09\/transfer-pricing-300x181.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u9999\u6e2f\u8f6c\u8ba9\u5b9a\u4ef7\u6cd5\u89c4 2020\uff1a\u4e3b\u4f53\u6587\u6863\u53ca\u672c\u5730\u6587\u6863\u9650\u671f<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\" >\n\t\t\t\t<a href=\"https:\/\/kwtamco.com.hk\/zh\/2020\/08\/31\/lpf-unified-profit-tax-regime\/\">\n\t\t\t\t\t<img width=\"1500\" height=\"1000\" src=\"https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/09\/fund.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/09\/fund.jpg 1500w, https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/09\/fund-300x200.jpg 300w, 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https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/07\/WWTG2020-cover-1-300x228.jpg 300w\" sizes=\"(max-width: 568px) 100vw, 568px\" \/>\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">PKF\u73af\u7403\u7a0e\u52a1\u6307\u53572020-21<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\" >\n\t\t\t\t<a href=\"https:\/\/kwtamco.com.hk\/zh\/2020\/06\/16\/new-iit-regime-2\/\">\n\t\t\t\t\t<img width=\"2560\" height=\"1707\" src=\"https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/07\/New-IIT-Regime-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/07\/New-IIT-Regime-scaled.jpg 2560w, https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/07\/New-IIT-Regime-300x200.jpg 300w, https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/07\/New-IIT-Regime-1024x683.jpg 1024w, https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/07\/New-IIT-Regime-768x512.jpg 768w, https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/07\/New-IIT-Regime-1536x1024.jpg 1536w, https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/07\/New-IIT-Regime-2048x1365.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u65b0\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\uff1a\u5173\u4e8e\u7efc\u5408\u6240\u5f97\u7684\u9996\u5e74\u6c47\u7b97\u6e05\u7f34<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"elementor-icon-list-item\" >\n\t\t\t\t<a href=\"https:\/\/kwtamco.com.hk\/zh\/2019\/08\/27\/setting-up-a-business-in-hong-kong\/\">\n\t\t\t\t\t<img width=\"640\" height=\"361\" src=\"https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/08\/setupbusinesss-in-hk.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/08\/setupbusinesss-in-hk.jpg 640w, https:\/\/kwtamco.com.hk\/wp-content\/uploads\/2020\/08\/setupbusinesss-in-hk-300x169.jpg 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t<div class=\"ekit_post_list_content_wraper\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u9999\u6e2f\u8425\u5546\u6307\u5357 2019<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-element elementor-element-211758c elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"211758c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c80109 elementor-column elementor-col-100 elementor-top-column\" data-id=\"3c80109\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-199fb80 elementor-widget elementor-widget-spacer\" data-id=\"199fb80\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Hong Kong Transfer Pricing 2020: Master File and Local File Deadlines September 9, 2020 If your Hong Kong entity is part of a multinational enterprise (\u201cMNE\u201d) group and carries out related party transactions, it could be subject to mandatory Master File and Local File documentation requirements if it does not satisfy the exemption criteria. This [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1834,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[7],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Hong Kong Transfer Pricing 2020: Master File and Local File Deadlines - K.W. Tam &amp; Co.<\/title>\n<meta name=\"description\" content=\"This newsletter provides information as follows: 1. Submission Deadlines of Master File &amp; Local File 2. Exemption Criteria of Master File &amp; Local File 3. 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