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

http://www.oecd.org/tax/transfer-pricing/beps-action-13-country-by-country-reporting-implementation-package.pdf

Comprehensive Double Tax Agreements (CDTA)

CDTA concluded by Hong Kong and Italy (English Version)

Source: Hong Kong Inland Revenue Department

http://www.legislation.gov.hk/blis_pdf.nsf/6799165D2FEE3FA94825755E00
33E532/9F3C24A36CA66CE648257BF90052E6A6/$FILE/CAP_112CI_e_b5.pdf