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Hong Kong: Practice Note on Transfer Pricing Methodologies Issued

(Dec. 9, 2009) The Hong Kong Inland Revenue Department issued Departmental Interpretation Practice Note No. 46, Transfer Pricing Guidelines – Methodologies and Related Issues, on December 4, 2009. According to HKIRD, the purpose of the Note “is to illustrate how the HKIRD would apply transfer pricing principles,” including in regard to resolution of disputes involving […]

Hong Kong: Disabled Student Takes Education Bureau to Court

(Aug. 11, 2009) Tong Wai-ting, an 18 year-old student with a mild form of mental retardation, is asking the Hong Kong High Court to overturn a decision to end his enrollment in high school. The Education Bureau had made that determination based on an age limit for students; Tong considers that limit discriminatory. The case, […]

Hong Kong: Environmental Levy on Plastic Shopping Bags

(July 17, 2009) Effective July 7, 2009, registered retailers in Hong Kong are no longer allowed to provide free plastic shopping bags for customers; for each plastic shopping bag requested by the customer, the retailers must charge an environmental levy of HKD0.50 (about US$0.065), as prescribed by the Product Eco-Responsibility (Plastic Shopping Bags) Regulation. The […]

Hong Kong; Indonesia: Mutual Legal Assistance Agreement

(May 2, 2008) The Hong Kong Special Administrative Region (HKSAR) Government and the Republic of Indonesia signed the Agreement Concerning Mutual Legal Assistance in Criminal Matters (MLA) on April 3, 2008. The agreement will facilitate international co-operation to combat serious crimes by providing for reciprocal assistance in relation to investigations, proceedings, and prosecutions of criminal […]

Hong Kong: New Building Laws Proposed

(Dec. 2, 2007) The Hong Kong Government has proposed an amendment to the Buildings Ordinance to introduce a system for the approval of minor works. Currently all building works (regardless of complexity) are subject to the same procedures. Under the Building (Amendment) Bill 2007, minor works will be classified into three categories (depending on scale, […]

Hong Kong: Extension of Free Education

(Nov. 2, 2007) The Hong Kong government announced on October 10, 2007, a new policy that will provide twelve years of free school education beginning from the 2008-2009 school year. (Policy Address, Education Advancement Outlined (Oct. 10, 2007), available at