Hong Kong: Tax Authorities

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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.

China Tightens Tax Concession For HK Intermediary Holdcos

Chinese tax authorities are increasingly challenging cross-border dividend flows between China and Hong Kong, denying preferential withholding tax rates when Hong Kong...

WL

Withers LLP

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

OECD To Extend Automatic Exchange Of Information On Overseas Real Estate

The OECD announced in December that 26 countries and jurisdictions had agreed to implement a new international framework for the automatic exchange of information on overseas real estate, marking a significant expansion of automatic reporting beyond financial accounts and crypto assets to immovable property holdings.

Worldwide Real Estate

TS

The Sovereign Group

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

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

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

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

KP

KPMG

Hong Kong Considers 33% MPF Contribution Hike To Match Rising Cost Of Living

Hong Kong Employment

LS

Lewis Silkin

Evolution Of Electronic Fraud In Hong Kong

Hong Kong Media & IT

HS

Haldanes

CRS 2.0 And CARF Explained: What The New Global Reporting Rules Mean

Worldwide Finance

TS

The Sovereign Group

Registered Designs In Hong Kong – Reform On The Horizon?

Hong Kong Media & IT

HS

Haldanes

KPMG: Hong Kong Organisations Focus Recruitment On Revenue-linked Roles As AI Adoption Advances

Hong Kong Technology

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

Tax Deduction For Costs Of Reinstatement Of Leased Premises

Passed on December 18, 2024, the Inland Revenue (Amendment) (Tax Deductions for Leased Premises Reinstatement and Allowance for Buildings and Structures) Bill 2024 ("Lease Reinstatement Costs Bill") amends the Inland Revenue Ordinance ("IRO") to permit tenants of leased premises...

TL

Timothy Loh LLP

The IRD's Further Guidance On The Foreign-sourced Income Exemption Regime

The Hong Kong Inland Revenue Department (IRD) recently provided further guidance on the foreign-sourced income exemption (FSIE) regime by publishing four new frequently...

KP

KPMG

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

Tax Depreciation - Commercial Building Allowances And Industrial Building Allowances

TL

Timothy Loh LLP

Exploring Indirect Transfer Rules In APAC Region: Effects Of The Hong Kong Inward Re-Domiciliation Regime

AM

Alvarez & Marsal

17 Frequently Asked Questions For Personal Tax 2025

PK

PKF

Hong Kong Budget Summary 2025-2026 - Commentary

Hong Kong Government

KP

KPMG

Hong Kong Publishes Consultation On Implementation Of Global Minimum Tax

TS

The Sovereign Group

Private Equity Comparative Guide

Hong Kong Commercial

S

Slotine

Malta Amends Income Tax Deduction Rules For Intellectual Property Expenditure

TS

The Sovereign Group

A Review Of The Tax Regimes In Singapore And Hong Kong

WL

Withers LLP

Leveraging Residence Change For Optimal Tax Planning: A Comprehensive Guide For Individuals Considering Change In Tax Residence

HG

Harvey Law Group

Increased Enforcement Actions Regarding Cayman Islands Economic Substance

C

Conyers

Malta Amends Income Tax Deduction Rules For Intellectual Property Expenditure

Malta's Commissioner for Revenue issued Legal Notice No. 229 of 2024 on 13 September, which amends the Income Tax (Deductions) Rules with respect to deductions in respect of capital expenditure...

TS

The Sovereign Group

A Review Of The Tax Regimes In Singapore And Hong Kong

In the competitive landscape of global finance, Singapore and Hong Kong stand out as premier destinations for ultra-high net worth individuals seeking favorable tax regimes...

WL

Withers LLP

Leveraging Residence Change For Optimal Tax Planning: A Comprehensive Guide For Individuals Considering Change In Tax Residence

The global economic downturn coupled with the continuous growth of public expenditures has prompted nations to recalibrate their tax frameworks to tackle budget shortfalls.

HG

Harvey Law Group

Increased Enforcement Actions Regarding Cayman Islands Economic Substance

In 2024, there has been a sharp increase in the number of enforcement actions initiated by the Cayman Islands Tax Information Authority ("TIA") and fines levied against relevant entities...

C

Conyers

New Hong Kong Budget: Highlights For Employment

IL

Ius Laboris

在香港家族办公室税务宽减制度下善用离岸结构

需注意，合资格的单一家办和家控工具必须由同一"家族成员"直接或间接拥有至少75%至95%的实益权益.

Hong Kong Commercial

C

Conyers

Hong Kong Gazettes Draft Law To Further Refine FSIE Regime

The Hong Kong Special Administrative Region government gazetted the Inland Revenue (Amendment) (Taxation on Foreign-sourced Disposal Gains) Bill 2023 on 13 October...

TS

The Sovereign Group

Asia Tax Bulletin – Autumn 2023

As we entered the last quarter of 2023, before you is tax news about the third quarter of the year. As in the previous editions, the news covers a variety of topics depending on the jurisdiction...

MB

Mayer Brown

Foreign Gains To Be Subject To Hong Kong Profits Tax (Part 3) – Further Refinement To The Foreign Sourced Income Exemption (FSIE) Regime In Hong Kong

The existing foreign-sourced income exemption ("FSIE") regime, which came into effect on 1 January 2023, already deems certain foreign-sourced income...

WL

Withers LLP

Hong Kong – South Africa's Gateway To Doing Business In China

Hong Kong Commercial

TS

The Sovereign Group

Hong Kong Introduces New Tax Concessions For The Hong Kong Family Office

TS

The Sovereign Group

Hong Kong's New Law Providing A Tax Concession For Family Investment Vehicles Has Finally Passed!

WL

Withers LLP

Update On The Developments Of Hong Kong's Proposed Tax Concession Regime For Family Offices

WL

Withers LLP

A Snapshot Of Hong Kong's Proposed Tax Concession Regime For Family Offices

WL

Withers LLP

Hong Kong Passes Bill For Revised Foreign Source Income Exemption (FSIE) Regime

TS

The Sovereign Group

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

WL

Withers LLP

Asia Tax Bulletin – Summer 2022

MB

Mayer Brown

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

PK

PKF

The Hong Kong Budget 2022-2023: Subsidies, One-off Tax Cuts And Property Concessions

Hong Kong Government

H

Hawksford

2022-2023 Hong Kong Budget Summary

PK

PKF

2021-2022 HKSAR Budget Summary

PK

PKF

Hong Kong Transfer Pricing — Recent Developments And Deadlines

PK

PKF

Personal Liability Of Company Directors On Penalty Tax For Incorrect Profits Tax Returns Filed

PK

PKF

A New Interpretation Of The Capital Gains Article In The MLI

CT

China Tax & Investment Consultants Ltd

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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

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

CG

Cooper Grace Ward

Налоговый спор? Знай, как эффективно применять АППК РК (Video)

KP

KP Disputes

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

WL

Withers LLP

Legal Podcast Episode No 2 ( MSME ) (Video)

IL

IndiaLaw LLP

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