In her first policy address, Mrs. Carrie Lam, Chief Executive of Hong Kong SAR, set out her proposed tax changes for Hong Kong.

There has been unprecedented pressure on both tax neutral countries and the users of these tax efficient jurisdictions, to pay what is deemed a 'fair' amount of tax.

In line with the recommendations contained in the OECD BEPS report on Action 13, South Korea has adopted new documentation requirements of master file and local file for income years beginning on or after 1 January 2016.

We are pleased to present to you the Autumn issue of our firm's Asia Tax Bulletin.

With the passage of the 2016 tax reform bills on 29 March 2016, the effective corporate tax rates for a company which is liable to size-based business taxes will be reduced.

The Asian countries are in the process of revising their information exchange laws to embrace the country-by-country report exchanges proposed by the OECD in the context of combating international tax avoidance.

In June 2016, a Tax Bill has been passed to attract multinational and mainland enterprises to establish Corporate Treasury Centres ("CTCs") in Hong Kong.

Australia in its 2016/17 Budget announced that the company tax rate for all companies will decrease from 30% to 25% over the next 10 years beginning with the year 2016-17.

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...

While considering moving a business into a new market, one of the key consideration is that country's tax regime.

In China, there has never been a better, or more critical, time than now for enterprises to review their operations and activities that are subject to scrutiny and regulation by China Customs.

Here is the Spring edition of our quarterly Asia Tax Bulletin. It features important developments in Southeast Asia, China, Taiwan, Japan, Korea and India.

2019 has been a productive year in terms of new tax policies.

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）、...

The Financial Secretary, Mr. John Tsang, delivered the 2016-17 Budget Speech at the Legislative Council on 24 February 2016.

Profitable or potentially profitable PRC domestic enterprises are now very sought-after acquisition targets for foreign investors and venture capital funds.

This article brings to light the necessity for tightening controls for corporate service providers and trust management companies in Hong Kong.

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 Kong has served as the world's gateway to China for over 150 years, evolving from a trade hub into a sophisticated financial center. With its unique "One Country, Two Systems" status, common law legal framework, and competitive tax regime, the city is experiencing renewed global interest as a safe haven and business hub, particularly as first quarter 2026 GDP expanded 5.9% and residential demand surged amid record-breaking capital market activity.

Hong Kong has aligned its tax policy with its growth-oriented economic goals to become one of the most tax friendly environments in the world, with just three direct taxes ...