Hong Kong: Tax Authorities

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?

Against a backdrop of heightened regulatory scrutiny and ongoing geopolitical uncertainty, some companies are looking at alternative markets, which has led to a growing number of companies seeking to list in Hong Kong.

Capitalise on the National 15th Five-Year Plan and strengthen Hong Kong as an international financial, shipping, trade and innovation and technology centre...

Transfer pricing is the term used to describe all aspects of intercompany pricing arrangements between related business entities, such as a Hong Kong business and an overseas branch.

Passed on December 18, 2024, the Inland Revenue (Amendment) (Tax Deductions for Leased Premises Reinstatement and Allowance for Buildings and Structures) Bill 2024 ("Lease Reinstatement Costs Bill") amends the Inland Revenue Ordinance ("IRO") to permit tenants of leased premises...

The Hong Kong Inland Revenue Department (IRD) recently provided further guidance on the foreign-sourced income exemption (FSIE) regime by publishing four new frequently...

需注意，合资格的单一家办和家控工具必须由同一"家族成员"直接或间接拥有至少75%至95%的实益权益.

The Hong Kong Special Administrative Region government gazetted the Inland Revenue (Amendment) (Taxation on Foreign-sourced Disposal Gains) Bill 2023 on 13 October...

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...