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The Sovereign Group
The Bill was considered by LegCo on 2 November and approved on the same day.
Withers LLP
On 28 October 2022, a bill that seeks to tax specified foreign-sourced income (the ‘ Bill ‘) was gazetted for consideration by the Legislative Council and is expected to come into effect in 2023.
Withers LLP
A recent Court of Final Appeal decision puts to rest the question of whether a director who signs off on incorrect tax returns for a company taxpayer is personally liable in the stead of the company.
Timothy Loh
Transfers of HK stock are exempt from HK stamp duty where the transferor & transferee are associated bodies corporate.
Timothy Loh
Outline of the proposed tax concession for investment profits earned by single family offices managed from HK.
Mayer Brown
The times are changing. Due to pressure from the European Union, Hong Kong has issued the framework of how it proposes to change its long-cherished offshore taxation rules applicable to passive...
Mayer Brown
Due to pressure from the European Union, the Hong Kong government is proposing to change the offshore tax regime for the taxation of foreign dividends, interest income, royalty income and...
Withers LLP
Building on the panoramic view of the cross-border talent movements landscape in our previous article , this article explores the apportionment of employment...
PKF
With the end of the Year of Assessment 2021/22 (i.e. 31 March 2022) fast approaching, we have pleasure in providing you with this article to remind you about some important tax reporting obligations...
PKF
The Financial Secretary of the Hong Kong SAR Government, the Honourable Mr. Paul Chan Mo-po delivered the 2022-23 Budget Speech in the Legislative Council on 23 February 2022.
PKF
The Financial Secretary of the Hong Kong SAR Government, the Honourable Mr. Paul Chan Mo-po delivered the 2021-22 Budget Speech in the Legislative Council on 24 February 2021.
PKF
Further to the implementation of the three-tier transfer pricing ("TP") documentation rules in Hong Kong, many multinational enterprises ("MNEs") are working with their TP specialists to fulfil...
PKF
This is an appeal case concerning whether an individual is liable for additional penalty tax for signing an incorrect profits tax return for a company in which he/she holds a directorship.
PKF
The unprecedented change in the economic environment following the outbreak of COVID-19 has given rise to new restrictions imposed by governments around the world...
China Tax & Investment Consultants Ltd
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," ...
Nexdigm Private Limited
The Inland Revenue Department (IRD) of Hong Kong has recently issued guidance on Transfer Pricing related issues arising from COVID-19.
The Sovereign Group
There is a growing and widely held belief that multinational companies, particularly US tech companies, are not paying their fair share of tax.
The Sovereign Group
South African tax residents are subject to taxation on their worldwide income and are required to disclose that income to the South African Revenue Service (SARS).
Worldwide
Mayer Brown
As the world struggles to recover from the pandemic, business continues regardless and the tax authorities appear to have little trouble keeping up, at least judging from developments over the...
China Tax & Investment Consultants Ltd
To combat base erosion and profit-shifting practices and enhance cooperation in international taxation, the countries that have committed themselves to membership in the OECD inclusive framework...
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