Hong Kong: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Key Tax Issues Discussed In The 2025 Annual Meeting Between The IRD And The HKICPA

The minutes of the 2025 annual meeting between the Hong Kong Institute of Certified Public Accountants (HKICPA) and the Inland Revenue Department (IRD) were recently published.

KP

KPMG

Pre-IPO US Tax Planning For US Founders Of Companies Seeking To List In Hong Kong

Against a backdrop of heightened regulatory scrutiny and ongoing geopolitical uncertainty, some companies are looking at alternative markets, which has led to a growing number of companies seeking to list in Hong Kong.

WL

Withers LLP

Hong Kong Budget Review And Outlook 2026-2027

Capitalise on the National 15th Five-Year Plan and strengthen Hong Kong as an international financial, shipping, trade and innovation and technology centre...

KP

KPMG

The Government's Proposals On Enhancing Intellectual Property Tax Deduction In Hong Kong

The HKSAR Government is currently conducting a stakeholder consultation on its proposals to enhance the intellectual property (IP) tax deduction regime in Hong Kong SAR (Hong Kong).

KP

KPMG

The IRD's Guidance For Dual-resident Individuals Under The Double Tax Arrangement Between The Chinese Mainland And The Hong Kong SAR

KP

KPMG

Frequently Asked Questions For Hong Kong SAR And The Chinese Mainland

KP

KPMG

Improved Efficiency In APA Signings, Bilateral APAs Favoured By MNEs

KP

KPMG

The Hong Kong SAR And Norway Entered Into A Double Tax Agreement

KP

KPMG

Foreign Grantor Trust: The Key Advantages (Video)

WL

Withers LLP

Management Fees Paid To A British Virgin Islands (BVI) Group Company Held As Non-deductible Upon Taxpayer's Further Appeal

KP

KPMG

ケイマン諸島の持株会社を利用して日本企業を上場する

C

Conyers

The Launch Of Digital Certificate Of Resident Status In The Hong Kong SAR

KP

KPMG

Hong Kong IRD Alerts MNEs To Pillar Two Top-Up Tax Compliance

AM

Alvarez & Marsal

Pillar Two Developments In Hong Kong – The IRD's Letter To In-Scope MNE Groups

KP

KPMG

How NewJeans Nearly Turned The K-pop Industry Upside Down

Hong Kong Media & IT

HS

Haldanes

Venture Pulse Q4'25

Hong Kong Commercial

KP

KPMG

Hong Kong Budget Review And Outlook 2026-2027

KP

KPMG

What Is Considered Constructive Dismissal? Two Significant Rulings Shed Light On The Threshold

Hong Kong Employment

KL

Herbert Smith Freehills Kramer LLP

Hong Kong Trade Marks Registry Begins Electronic Filing For Evidence, Hearings

R

Rouse

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Related Country Guides

Tax Treaties

Key Tax Issues Discussed In The 2025 Annual Meeting Between The IRD And The HKICPA

The minutes of the 2025 annual meeting between the Hong Kong Institute of Certified Public Accountants (HKICPA) and the Inland Revenue Department (IRD) were recently published.

KP

KPMG

The IRD's Guidance For Dual-resident Individuals Under The Double Tax Arrangement Between The Chinese Mainland And The Hong Kong SAR

The Inland Revenue Department (IRD) of the Hong Kong SAR (Hong Kong) has recently published updated and new FAQs on its website regarding the determination of an individual's residence under the tie-breaker rules...

KP

KPMG

Private Equity Comparative Guide

Private Equity Comparative Guide for the jurisdiction of Hong Kong, check out our comparative guides section to compare across multiple countries

Hong Kong Commercial

S

Slotine

Private M&A Comparative Guide

Hong Kong Commercial

S

Slotine

IP Holding Companies: Singapore vs. Hong Kong

Hong Kong Commercial

TG

Tilleke & Gibbins

Asia Tax Bulletin – Summer 2022

MB

Mayer Brown

Hong Kong's Foreign Income Tax Reform

MB

Mayer Brown

Covid-19 Guidance Issued By The Hong Kong Inland Revenue Department On Certain Tax Issues

PK

PKF

Five Benefits Of Using Hong Kong As A Gateway To The Chinese Market

Hong Kong Commercial

TS

The Sovereign Group

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Income Tax

Pre-IPO US Tax Planning For US Founders Of Companies Seeking To List In Hong Kong

Against a backdrop of heightened regulatory scrutiny and ongoing geopolitical uncertainty, some companies are looking at alternative markets, which has led to a growing number of companies seeking to list in Hong Kong.

WL

Withers LLP

The IRD's Guidance For Dual-resident Individuals Under The Double Tax Arrangement Between The Chinese Mainland And The Hong Kong SAR

The Inland Revenue Department (IRD) of the Hong Kong SAR (Hong Kong) has recently published updated and new FAQs on its website regarding the determination of an individual's residence under the tie-breaker rules...

KP

KPMG

Frequently Asked Questions For Hong Kong SAR And The Chinese Mainland

On 5 January 2026 the OECD published the highly anticipated "Side-by-Side Package" document as part of its ongoing work in respect of BEPS Pillar 2.

KP

KPMG

The Hong Kong SAR And Norway Entered Into A Double Tax Agreement

KP

KPMG

Foreign Grantor Trust: The Key Advantages (Video)

WL

Withers LLP

How To Outsource Payroll In Hong Kong: A Strategic Guide

Hong Kong Employment

TS

The Sovereign Group

ケイマン諸島の持株会社を利用して日本企業を上場する

C

Conyers

Navigating BEPS Pillar 2 – The G7 Statement On The Side-by-side System And The Path Ahead

KP

KPMG

Proposed Enhancements Of The Maritime Service Tax Concessions And New Tax Concession For...

KP

KPMG

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Transfer Pricing

Improved Efficiency In APA Signings, Bilateral APAs Favoured By MNEs

According to the ("APA Annual Report"), the Chinese tax authorities signed 39 APAs in 2024, including 12 unilateral APAs and 27 bilateral APAs.

KP

KPMG

Hong Kong's Transfer Pricing Rules And 2025 Updates

Transfer pricing is the term used to describe all aspects of intercompany pricing arrangements between related business entities, such as a Hong Kong business and an overseas branch.

TS

The Sovereign Group

Doing Business In Asia: Aligning Business Strategy And Tax Compliance With A Hong Kong-company

For Dutch companies expanding into Asia, the Netherlands–Hong Kong corporate structure is a well-established framework.

B

Buren

Asia Tax Bulletin – Summer 2023

MB

Mayer Brown

A Breath Of Relief – CFA Exonerates Directors For Transfer Pricing Faults In Company Tax Returns

WL

Withers LLP

Hong Kong Transfer Pricing — Recent Developments And Deadlines

PK

PKF

Covid-19 Guidance Issued By The Hong Kong Inland Revenue Department On Certain Tax Issues

PK

PKF

Hong Kong IRD Issues Guidance For Transfer Pricing On Account Of COVID-19

NP

Nexdigm Private Limited

Five Benefits Of Using Hong Kong As A Gateway To The Chinese Market

Hong Kong Commercial

TS

The Sovereign Group

See more

Corporate Tax

Frequently Asked Questions For Hong Kong SAR And The Chinese Mainland

On 5 January 2026 the OECD published the highly anticipated "Side-by-Side Package" document as part of its ongoing work in respect of BEPS Pillar 2.

KP

KPMG

ケイマン諸島の持株会社を利用して日本企業を上場する

この記事では、ニューヨーク証券取引所（NYSE）やナスダック（Nasdaq）、...

C

Conyers

Have You Considered Where You Are Going To Spend Your Future And Retire? You Should!

You work hard to have a successful career or build your own business, you create wealth, you provide opportunities and a secure future for your family – and all with the intention that one day, you'll be able to relax, pursue your interests and just focus on enjoying life.

TS

The Sovereign Group

Private Equity Comparative Guide

Hong Kong Commercial

S

Slotine

Private M&A Comparative Guide

Hong Kong Commercial

S

Slotine

Asia Tax Bulletin – Autumn 2023

MB

Mayer Brown

Foreign Gains To Be Subject To Hong Kong Profits Tax – A Call For Re-examination Of Investment Holding Structures

WL

Withers LLP

Hong Kong Tax Reporting Obligations For Expatriates And Share-based Compensation

PK

PKF

The Key Considerations For Year-End Tax Treatment And The 2019 Preferential Tax Policy

DS

Dezan Shira & Associates

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Latest Videos

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Due Diligence Before You Deal: What Foreign Investors Should Verify Before Acquiring A Business In India

IMC Group

Tax Dispute? Learn How To Effectively Apply The APC Of The Republic Of Kazakhstan (Video)

KP

KP Disputes

Podcast: SMSFs With CGW – Update On What Is Happening With Div 296 Tax

CG

Cooper Grace Ward

Structuring Wealth Across Borders: US And UK Tax Perspectives From Singapore (Video)

WL

Withers LLP

Tax Bites: Australian Tax Podcast Series

KL

Herbert Smith Freehills Kramer LLP

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