Hong Kong: Corporate Tax

Hong Kong's government has proposed significant changes to stamp duty relief rules following court decisions that restricted intra-group transfers. The new legislation aims to expand eligibility beyond traditional share capital structures and lower the ownership threshold from 90% to 75%.

Hong Kong's submission of CRS 2.0 amendment legislation in April 2026 marks a pivotal shift in global tax transparency, expanding coverage to crypto assets and strengthening beneficial ownership identification. How do these systematic upgrades address the structural deficiencies of CRS 1.0, and what challenges remain in achieving effective cross-border tax information exchange?

On 5 January 2026 the OECD published the highly anticipated "Side-by-Side Package" document as part of its ongoing work in respect of BEPS Pillar 2.

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 ...

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

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.

Hong Kong and the US signed a tax information exchange agreement (TIEA) on 25 March 2014.

The MOF and SAT officially stated the policy for qualified companies in three new areas to enjoy a reduced Corporate Income Tax rate of 15 percent.

The new Ordinance includes measures designed to enhance corporate governance, ensure better regulation, facilitate business and modernize the law.