ArticleAsia Tax Bulletin – Summer 2023Before you is the Summer 2023 edition of the Asia Tax Bulletin with a diverse range of tax matters that have changed.GlobalTaxMayer Brown
ArticlePre-IPO US Tax Planning For US Founders Of Companies Seeking To List In Hong KongAs the US-China tension grows, the United States has rolled out more restrictions on Chinese companies seeking IPOs in the United States. GlobalTaxWithers LLP
ArticleGoods And Services Tax (GST) On Overseas Transactions In IndiaOn November 14th, Corporate Accounting Services Senior Associate, Ishtaa Jain, will discuss the Goods and Services Tax (GST) on overseas transactions in India.Hong KongTaxDezan Shira & Associates
ArticleHong Kong Signs Double Tax Agreement With RussiaOn 18 January 2016 Hong Kong signed a double taxation agreement (DTA) with Russia. Hong KongTaxVistra
ArticleNew Tax Treaty Between Hong Kong And Mainland China Which Has Consequences For Shipping, Airline And Securities Trading CompaniesThis is relevant mainly for (1) Hong Kong companies or investment funds selling securities in Chinese listed companies and (2) ship or aircraft leasing companies resident in Hong Kong who (finance) lease vessels and aircraft to lessees in mainland China.Hong KongTaxMayer Brown
ArticlePRC Individual Income Tax On Offshore Trusts Considerations For Offshore Trust StructuresThe PRC Ministry of Finance and State Taxation Administration have issued a groundbreaking announcement imposing individual income tax on offshore trusts with Chinese connections, treating them as tax transparent structures. This regime creates tax triggers throughout the trust lifecycle and includes a critical 90-day transitional filing window for existing structures. Affected individuals with offshore trusts connected to PRC residents or assets must urgently assess their compliance obligations under this Hong KongTaxConyers
ArticleStability Is Top Priority In Post Occupy Hong Kong BudgetOur Hong Kong Managing Director examines the impacts of the city’s first budget since the Umbrella Revolution.Hong KongTaxTMF Group BV
ArticleThe Key Considerations For Year-End Tax Treatment And The 2019 Preferential Tax Policy2019 has been a productive year in terms of new tax policies.Hong KongTaxDezan Shira & Associates
ArticleThe Launch Of Digital Certificate Of Resident Status In The Hong Kong SAREffective from 10 November 2025, the Hong Kong Inland Revenue Department (IRD) will only issue digital Certificates of Resident Status (CoR) to entities and individuals under the double...Hong KongTaxKPMG
ArticleEmployment Spotlight: Hong Kong Salaries Tax General OverviewThe tax treatment of payments made to employees by employers is dependent on the nature and character of the payments made.Hong KongEmployment and HRGall
ArticleHong Kong Salaries Tax General OverviewThe tax treatment of payments made to employees by employers is dependent on the nature and character of the payments made.Hong KongEmployment and HRGall
ArticleHong Kong's FSIE Amendment Bill: The Intra-Group Transfer ReliefHong Kong's Inland Revenue (Amendment) (Taxation on Foreign-sourced Disposal Gains) Bill 2023, which amends the foreign-sourced...Hong KongTaxThe Sovereign Group
ArticleHong Kong Budget – 2016/17The Financial Secretary, Mr. John Tsang, delivered the 2016-17 Budget Speech at the Legislative Council on 24 February 2016.Hong KongTaxRSM Tax Advisory
ArticleWorking And Holidaying Across Hong Kong And Mainland China, There Is Tax To ConsiderBuilding on the panoramic view of the cross-border talent movements landscape in our previous article , this article explores the apportionment of employment...Hong KongTaxWithers LLP
ArticleCorporate Services Need RegulationThis article brings to light the necessity for tightening controls for corporate service providers and trust management companies in Hong Kong.Hong KongWealth ManagementThe Sovereign Group
ArticleOffshore Structure With Online Operations In Hong Kong In The Digital Age – Walking A Thin Line?Investors often set up their investment structure in offshore jurisdictions such as the British Virgin Islands and Cayman Islands. Hong KongWealth ManagementWithers LLP
ArticleWill The Very Efforts Designed To End The Offshore Industry Finally Legitimise It?Since the beginning of the global financial crisis, politicians, the media and people on the street have engaged in a series of "blame games" to point fingers and punish those responsible for their own economic ills.Hong KongWealth ManagementOIL
ArticleBusiness Compliance Changes At A GlanceAccording to the World Bank's ‘Doing Business 2016 Report', Hong Kong continues to be one of the world's easiest places to do business, and tops the ranks in Asia Pacific for starting one.Hong KongCorporate/Commercial LawTMF Group BV