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For Main Board and GEM listed issuers Monthly Return of Equity Issuer on Movements in Securities For the month ended (dd×mm/YYY) : 30×11/2011 To : Hong Kong Exchanges and Clearing Limited TCL Communication
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6 December - TCL is a tax deadline for taxpayers to file their Transfer Pricing Local file by 6 December.
Multinational enterprises or entities meeting specific thresholds are required to file 6 December - TCL.
Taxpayers need to provide detailed information on related party transactions, transfer pricing methods used, and other relevant data in the Transfer Pricing Local file.
The purpose of 6 December - TCL is to ensure compliance with transfer pricing regulations and to prevent base erosion and profit shifting.
Information on related party transactions, transfer pricing policies, financial information, and other relevant data must be reported on 6 December - TCL.
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