223 results found

As the new year unfolds, Hong Kong implements two tax rules as of 1 January 2024. The first amendment extends the foreign-sourced income exemption regime ('FSIE Regime') that came into operation on 1 January 2023...

Hong Kong has now signed 22 DTAs and dividend withholding tax rates are generally better than Singapore or Germany.

The Financial Secretary of Hong Kong, Mr. John Tsang, announced today (22 February 2013) that further stamp duty measures will be implemented, all effective starting in the mid-night on 23 February 2013.

Welcome to issue 18 [2017] of Weekly Alert covering technical development in taxation around the globe.

The House Committee of the Legislative Council of Hong Kong has just today (21 April 2023) considered a report (the 'Report')1 from the Bills Committee on the Inland Revenue...

Generally speaking, a Hong Kong limited company can be incorporated with any name (except for names which are the same as existing company names) and it must be incorporated with an English name or a Chinese name or both.

The UK and the European Union jointly published, on 26 February, the draft legal text of the UK-EU treaty to govern Gibraltar’s post-Brexit relationship with the EU.

The Inland Revenue Department ("IRD") issued Departmental Interpretation and Practice Notes No. 58 ("DIPN 58") on July 19, 2019 explaining the transfer pricing documentation requirements in Hong Kong.

On 16 December 2015, the PRC became the 77th jurisdiction to join the OECD Automatic Exchange of Information Agreement (2014) (MCAA) on the introduction of the automatic exchange of information...

There is a growing and widely held belief that multinational companies, particularly US tech companies, are not paying their fair share of tax.

With the gazetting of the Companies (Amendment) (No. 2) Bill 2025 by the Hong Kong Legislative Council, along with various amendments (referred to as Committee Stage Amendments or CSAs)...

The Stamp Duty (Amendment) (No.2) Bill ("the Bill") in respect of special stamp duty ("SSD") was gazetted on 3 December 2010 and is in the process of review before the Legislative Council.

The Legislative Council of Hong Kong has just, on 10 May 2023, passed the Inland Revenue (Amendment) (Tax Concessions for Family-owned Investment Holding Vehicles)...

On 19 November 2010 the Government announced the proposal to introduce a new tax of Special Stamp Duty ("SSD"), which will be payable in addition to the usual "ad valorem" stamp duty payable on transfer of Hong Kong residential properties.

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.

Hong Kong has introduced the Inland Revenue (Amendment) Bill 2026, significantly expanding tax exemptions for funds and carried interest regimes. The reforms broaden eligible asset classes to include private credit, digital assets, and carbon credits, while streamlining compliance requirements and extending benefits to more investment professionals. These changes complement Hong Kong's broader initiatives to strengthen its position as the world's leading cross-border wealth management centre.

In response to the Foreign-sourced Income Exemption ("FSIE") guidance promulgated by the European Union ("EU") in December 2022, the Hong Kong Special Administrative Region ("HKSAR")...