Hong Kong: Income Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Entrepreneurial Isles: A Guide To Malta And Cyprus Business Frameworks

Cyprus and Malta are both island states occupying strategic positions in the Mediterranean region. Cyprus is situated in the Eastern Mediterranean close to the Middle East, Turkey and the important maritime gateways of the Bosporus and the Suez Canal...

Worldwide Commercial

TS

The Sovereign Group

Private Equity Comparative Guide

Private Equity Comparative Guide for the jurisdiction of Hong Kong, check out our comparative guides section to compare across multiple countries

Hong Kong Commercial

S

Slotine

Private M&A Comparative Guide

Private M&A Comparative Guide for the jurisdiction of Hong Kong, check out our comparative guides section to compare across multiple countries

Hong Kong Commercial

S

Slotine

Malta Amends Income Tax Deduction Rules For Intellectual Property Expenditure

Malta's Commissioner for Revenue issued Legal Notice No. 229 of 2024 on 13 September, which amends the Income Tax (Deductions) Rules with respect to deductions in respect of capital expenditure...

TS

The Sovereign Group

Leveraging Residence Change For Optimal Tax Planning: A Comprehensive Guide For Individuals Considering Change In Tax Residence

HG

Harvey Law Group

Hong Kong's Foreign-Sourced Income Exemption (FSIE) Regime Refined

SS

Seyfarth Shaw LLP

British National (Overseas) Holders And British Expats Should Act Now On UK Budget Proposals

TS

The Sovereign Group

HK Budget 2024-25: A Closer Look At The Tax Reforms

WL

Withers LLP

Hong Kong's FSIE Amendment Bill: The Intra-Group Transfer Relief

TS

The Sovereign Group

Refined Hong Kong's Foreign-Source Income Exemption Regime And An Update On The "Tax Certainty Enhancement Scheme"

AM

Alvarez & Marsal

The Use Of Offshore Structures In The Hong Kong Family Office Tax Concession Scheme

Hong Kong Wealth Mgt

C

Conyers

Hong Kong Gazettes Draft Law To Further Refine FSIE Regime

TS

The Sovereign Group

Foreign Gains To Be Subject To Hong Kong Profits Tax (Part 3) – Further Refinement To The Foreign Sourced Income Exemption (FSIE) Regime In Hong Kong

WL

Withers LLP

Asia Tax Bulletin – Summer 2023

MB

Mayer Brown

Second Agreement Concerning Amendment To CEPA Agreement On Trade In Services To Be Implemented On 1 March 2025

Hong Kong Media & IT

HS

Haldanes

Haldanes' Recent Successes In Fraud Recovery: Securing Justice For Clients

Hong Kong Media & IT

HS

Haldanes

SFC And HKMA Issue Circulars On Staking Services

Hong Kong Technology

H

Hauzen

Hong Kong Introduces Inward Company Re-Domiciliation Regime

Hong Kong Commercial

TS

The Sovereign Group

Data Center Projects In Asia: Recent Trends, Key Risks, And Mitigation Strategies

Worldwide Real Estate

MB

Mayer Brown

Hong Kong Introduces New Tax Concessions For The Hong Kong Family Office

The Hong Kong government has introduced a dedicated profits tax concession regime for eligible Family-owned Investment Holding Vehicles (FIHVs) that are managed by an eligible Single-Family Offices (SFOs) in Hong Kong.

TS

The Sovereign Group

Hong Kong Pensions Update

Over the past weeks, there has been some important news on the pension regime in Hong Kong that employers and employees should be mindful of.

Hong Kong Employment

IL

Ius Laboris

Update On The Developments Of Hong Kong's Proposed Tax Concession Regime For Family Offices

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...

WL

Withers LLP

Hong Kong To Refine New Foreign-sourced Income Exemption (FSIE) Regime

The Hong Kong government said, on 15 February 2023, it would continue to refine its new foreign-sourced income exemption ...

TS

The Sovereign Group

A Snapshot Of Hong Kong's Proposed Tax Concession Regime For Family Offices

WL

Withers LLP

Refinement To Hong Kong's Foreign Source Income Exemption Regime For Passive Income

AM

Alvarez & Marsal

Hong Kong Passes Bill For Revised Foreign Source Income Exemption (FSIE) Regime

TS

The Sovereign Group

Foreign Gains To Be Subject To Hong Kong Profits Tax – A Call For Re-examination Of Investment Holding Structures

WL

Withers LLP

A Breath Of Relief – CFA Exonerates Directors For Transfer Pricing Faults In Company Tax Returns

WL

Withers LLP

Asia Tax Bulletin – Summer 2022

MB

Mayer Brown

Hong Kong's Foreign Income Tax Reform

MB

Mayer Brown

Working And Holidaying Across Hong Kong And Mainland China, There Is Tax To Consider

WL

Withers LLP

Hong Kong Tax Reporting Obligations For Expatriates And Share-based Compensation

P

PKF

2021-2022 HKSAR Budget Summary

P

PKF

Hong Kong's Foreign Income Tax Reform

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...

MB

Mayer Brown

Working And Holidaying Across Hong Kong And Mainland China, There Is Tax To Consider

Building on the panoramic view of the cross-border talent movements landscape in our previous article , this article explores the apportionment of employment...

WL

Withers LLP

Hong Kong Tax Reporting Obligations For Expatriates And Share-based Compensation

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...

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PKF

2021-2022 HKSAR Budget Summary

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.

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PKF

Five Benefits Of Using Hong Kong As A Gateway To The Chinese Market

Hong Kong Commercial

TS

The Sovereign Group

DIPN 61: Guidance On The New Unified Funds Tax Exemption For OFCs And Limited Partnership Funds

In June, 2020 the Inland Revenue Department ("IRD") issued Departmental Interpretation and Practice Note 61 ("DIPN 61") to provide guidance on its interpretation and application

Hong Kong Finance

TL

Timothy Loh

Back To Business - Government Relief

Companies engaged in the production of key supplies for epidemic prevention and control can apply for full refund of incremental retained VAT on a monthly basis.

DP

DLA Piper

Pre-IPO US Tax Planning For US Founders Of Companies Seeking To List In Hong Kong

As the US-China tension grows, the United States has rolled out more restrictions on Chinese companies seeking IPOs in the United States.

WL

Withers LLP

The End Of The US Shipping Tax Exemption For Hong Kong

On 19 August 2020, the US State Department announced the "suspension or termination" of various agreements with Hong Kong, including the termination of the bilateral, US-Hong Kong International Shipping Agreement.

Hong Kong Transport

MB

Mayer Brown

Ensuring Your Will Is Airtight Beyond Borders

Hong Kong Family

WL

Withers LLP

Developments In Private Wealth And Estate Planning For People's Republic Of China Citizens And Residents

C

Conyers

Using Your China WFOE / JV Or Hong Kong Company To Access & Fund Investments Into Russia And China's Belt & Road Initiative

Worldwide Government

DS

Dezan Shira & Associates

Asia Tax Bulletin - Winter 2019/20

MB

Mayer Brown

Employment Spotlight: Hong Kong Salaries Tax General Overview

Hong Kong Employment

G

Gall

Hong Kong Salaries Tax General Overview

Hong Kong Employment

G

Gall

The Key Considerations For Year-End Tax Treatment And The 2019 Preferential Tax Policy

DS

Dezan Shira & Associates

Hong Kong Issues DIPN No. 58 On Transfer Pricing Documentation Requirements

ML

McMillan LLP

A Guide To Tax Regulations In Hong Kong 2019 - 2020

S

STA Law Firm

Asia Tax Bulletin - April 17, 2019

MB

Mayer Brown

Asia Tax Bulletin - Winter 2018/2019

MB

Mayer Brown

Asia Tax Bulletin - Autumn 2018

MB

Mayer Brown

Requisitos para hacer negocios en Hong Kong

Hong Kong Commercial

TG

TMF Group BV

Asia Tax Bulletin

MB

Mayer Brown

Hong Kong Remains The Easiest Jurisdiction In Asia Pacific For Accounting And Tax Compliance

TG

TMF Group BV

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Latest Videos

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Limitation Period For Issuing A Notice U/s 148 Of The Income Tax Act, 1961 For AYs Upto 2021 (Video)

SL

Shraff Legal Advocates

Validity Of A Notice For Re Assessment Under Income Tax Act, 1961 Against A Struck Off Company (Video)

SL

Shraff Legal Advocates

It Depends – Proposed tax on super balances over $3 million

CG

Cooper Grace Ward

Denial Of Depreciation On Goodwill - Beginning Of A New Saga!! Part-1 (Video)

VA

Vaish Associates Advocates

Union Budget 2020: An Overview (Video)

BI

BDO India LLP

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