
Legislation
Base Erosion and Profit Shifting (BEPS)
OECD/G20 Action Plan on BEPS
Source: OECD
http://www.oecd.org/ctp/BEPSActionPlan.pdf
Transfer Pricing (TP)
OECD/G20 BEPS Project Action 13: Country-by-country Reporting Implementation Package
Source: OECD
Comprehensive Double Tax Agreements (CDTA)
CDTA concluded by Hong Kong and Italy (English Version)
Source: Hong Kong Inland Revenue Department