223 results found

In October 2021, the European Union ("EU") placed Hong Kong ("HK") on its "watchlist" of non-cooperative jurisdictions for tax purposes ("EU List") over potential harmful tax practices...

Hong Kong's reciprocal enforcement arrangements, cross-border insolvency cooperation, preferential tax treatment and financial infrastructure make it an effective IP holding hub for businesses with substantial operations facing the Chinese Mainland. This article examines the practical advantages of using Hong Kong for IP licensing, enforcement and monetization in the context of Mainland China business relationships.

The Foreign Account Tax Compliance Act (FATCA) is an invasive piece of US legislation. It is designed to identify tax avoidance being undertaken by US entities.

On 19 August 2020, the US State Department announced the "suspension or termination" of various agreements with Hong Kong, including the termination of the bilateral, US-Hong Kong International Shipping Agreement.

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

Hong Kong has long been regarded as the gateway to Asia because of its business-friendly policies, strategic location and historical ties to the West.

Welcome to issue 2 [2017] of Weekly Alert covering technical development in taxation around the globe.

Welcome to issue 5 [2017] of Weekly Alert covering technical development in taxation around the globe.

The Government will continue to closely monitor the property market movements and the ever-changing external conditions.

As intellectual property becomes a key driver of enterprise value, businesses with China-facing operations face critical decisions about where to hold and commercialise their IP assets. Hong Kong's combination of market access through CEPA, targeted tax incentives, and robust legal infrastructure positions it as a strategically attractive regional IP hub. This article examines how CEPA's preferential treatment and Hong Kong's patent box regime work together to support IP-intensive businesses targeting the C

With a view to suppressing the property speculation in Hong Kong, the Financial Secretary has, on 26 October 2012, announced that Government will amend the Stamp Duty Ordinance.

The Inland Revenue Department (IRD) of Hong Kong has recently issued guidance on Transfer Pricing related issues arising from COVID-19.

Hong Kong is advancing significant reforms to its carried interest tax concession regime that would materially broaden its scope beyond private equity to include performance-linked returns across asset classes including...

As of 31 January 2021 a new UK visa will be available to British National (Overseas) citizens (BNOs) in Hong Kong and their close family memb

China is South Africa's largest trading partner, and this trade relationship has brought Hong Kong into focus as a vital gateway for South Africa's entry to China.

On May 3 the Conference of the Parties to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting approved an opinion titled "Interpretation and Implementation Questions," ...