Protect Your Group From Hong Kong Transfer Pricing Audits
IRD has increased transfer pricing audits by 340% since 2021. Without contemporaneous documentation under IRO Part 8A, your group faces automatic penalties — even if your intercompany pricing is correct.
Transfer Pricing & IRO Part 8A
IRD has increased transfer pricing audits by 340% since 2021. Without contemporaneous documentation under IRO Part 8A, your group faces automatic penalties — even if your intercompany pricing is correct.
⚠ IRD Is Actively Targeting Transfer Pricing — Documentation Gaps Are Automatic Violations
Under IRO s.50AAF, a company that fails to prepare and maintain required transfer pricing documentation — master file, local file and/or CbCR — is subject to penalty even if its intercompany pricing satisfies the arm's length standard. IRD does not need to prove your pricing is wrong; the absence of contemporaneous documentation is itself a breach. Penalty: up to HK0,000 per year of assessment.
다음과 같은 세무 문제로 어려움을 겪고 계신가요?
No Contemporaneous Documentation
Many Hong Kong companies with related-party transactions have never prepared a formal transfer pricing policy or benchmarking study. Under IRO Part 8A, this is a penalty risk regardless of whether pricing is arm's length.
Royalty Payments to Offshore IP Holding Companies
BEPS has made royalty arrangements to BVI, Cayman or other low-tax IP holders a primary IRD audit target. Without nexus-based documentation, royalty deductions are vulnerable to challenge.
Management Fee & Services Charges
Intercompany service charges and management fees face heightened scrutiny. IRD expects cost-plus benchmarking aligned with OECD guidance, not arbitrary percentages or historical arrangements.
Supply Chain Restructuring Without TP Analysis
Moving functions, risks or assets between group entities triggers transfer pricing on the restructuring itself, not just the ongoing transactions. Creating a HK procurement hub without TP analysis is increasingly challenged.
이런 분께 적합합니다
MNCs using Hong Kong as a regional hub with significant intercompany service charges, management fees, or cost-sharing arrangements.
Groups with HK acting as principal buyer from Asian contract manufacturers, reselling to group distributors globally.
Tech groups with IP royalty flows through Hong Kong requiring nexus-based documentation under FSIE and TP rules.
Entities that have received a formal IRD transfer pricing enquiry or information request and need expert audit defence.
서비스 내용
Local File Preparation
Transaction-level documentation: functional analysis, method selection, benchmarking study using Orbis/TP Catalyst databases, and arm's length range determination.
Master File & CbCR
Group-level master file describing organisational structure, global value chain, intangibles and group TP policy. CbCR preparation and filing for groups above HK.8B.
Advance Pricing Arrangement (APA)
Application and negotiation of unilateral APAs with IRD to fix pricing methodology for 3–5 years. Bilateral APAs available under MAP provisions of applicable CDTAs.
IRD Audit Defence
Expert representation during IRD transfer pricing audits. We review proposed adjustments, identify technical grounds for challenge, and negotiate settlements.
TP Policy Design & Planning
Group-wide transfer pricing policies that are commercially defensible, BEPS-compliant and aligned with actual value creation. Includes FAR workshops and ICA drafting.
간단하고, 효율적이며, 전문적인 서비스
Transaction Scoping & Threshold Analysis
Review group structure and related-party transactions to determine which tiers of documentation are required (local file, master file, CbCR) and identify highest-risk transactions.
5–10 business daysFunctional Analysis (FAR)
Structured interviews with operations, finance and legal teams to map functions performed, assets used and risks assumed by each party to each covered transaction.
1–2 weeksMethod Selection & Benchmarking
Select the most appropriate OECD method, define the tested party, and run comparable company searches. Statistical interquartile range establishes the arm's length range.
2–3 weeksDocumentation Package & Annual Maintenance
Full draft of local file, master file, CbCR in IRD-compliant format. Annual refreshing service to update financial data and re-run benchmarking searches.
2–4 weeks + annual실제 고객을 위한 실질적인 성과
HK Trading Company — BVI Royalty Challenge, HKM adjustment at stake
- 8% royalty on turnover paid to BVI parent — no TP documentation
- IRD proposed full disallowance: HKM adjustment, ~HKM tax
- CUP benchmarking study with 23 comparable royalty agreements prepared
European Manufacturing Group — APA securing HKM/year certainty
- HK procurement hub with 6 Asian contract manufacturers
- TNMM mark-up of 3.2%–6.8% agreed with IRD Large Business Unit
- Unilateral APA with 2-year rollback executed in 14 months
무료 전문가 상담
지금 바로 세무 전문가와 상담하세요
- 30분 무료 초기 상담
- 시니어 CPA가 담당합니다
- 의무 없음 — 언제든 취소 가능
TAX.hk를 선택하는 이유
홍콩 세무 전문 지식
저희 공인회계사들은 15년 이상의 홍콩 세무 경험을 보유하고 있으며, 세무국의 최신 업데이트를 항상 파악하고 있습니다.
투명한 고정 수수료
시간당 청구로 인한 예상치 못한 비용은 없습니다. 시작 전에 비용을 명확히 안내해 드립니다.
24시간 응답
모든 문의에 1영업일 이내에 답변드립니다. 긴급한 경우 4시간 이내에 처리합니다.
철저한 기밀 유지
모든 고객 정보는 엄격한 직업적 기밀 유지 의무에 따라 관리됩니다.
자주 묻는 질문
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