Hong Kong tackles base erosion and profit shifting

Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before attempting the questions again

  1. Which of these things is not subject to the transfer pricing tax under the bill in relation to personal tax?

  2. What is an 'associated person'?

  3. What might the arm's length principle be?

  4. What will the country-by-country reporting contain?

  5. Which of these is not part of the proposed bill?