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Exemption Threshold for Preparing Master File and Local File

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Exemption Threshold for Preparing Master File and Local File

Posted On May 2018

All companies carrying out trade or business in Hong Kong are required to prepare master and local file reports for accounting periods beginning on or after April 1, 2018, unless they meet one of the exemption thresholds available, as shown in the table. 

Exemption Threshold for Preparing Master File and Local File

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