A video coding system may perform inter-layer processing by simultaneously performing inverse tone mapping and color gamut conversion scalability processes on a base layer of a video signal. The video coding system may then perform upsampling on the processed base layer. The processed base layer may be used to code an enhancement layer. Bit depth may be considered for color gamut conversion modules. Luma and/or chroma bit depths may be aligned with respective larger or smaller bit depth values of luma and/or chroma.