Hong Kong: Tax Authorities

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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.

The IRD's Guidance For Dual-resident Individuals Under The Double Tax Arrangement Between The Chinese Mainland And The Hong Kong SAR

The Inland Revenue Department (IRD) of the Hong Kong SAR (Hong Kong) has recently published updated and new FAQs on its website regarding the determination of an individual's residence under the tie-breaker rules...

KP

KPMG

Improved Efficiency In APA Signings, Bilateral APAs Favoured By MNEs

According to the ("APA Annual Report"), the Chinese tax authorities signed 39 APAs in 2024, including 12 unilateral APAs and 27 bilateral APAs.

KP

KPMG

The Hong Kong SAR And Norway Entered Into A Double Tax Agreement

The Hong Kong SAR (Hong Kong) recently signed a comprehensive double tax agreement (CDTA) with Norway. Benefits under the CDTA for Hong Kong...

KP

KPMG

Foreign Grantor Trust: The Key Advantages (Video)

Non-US persons with US family members can benefit their families through the establishment of a foreign grantor trust. A properly drafted foreign grantor trust can provide highly favorable US federal tax treatment...

WL

Withers LLP

Management Fees Paid To A British Virgin Islands (BVI) Group Company Held As Non-deductible Upon Taxpayer's Further Appeal

KP

KPMG

The Launch Of Digital Certificate Of Resident Status In The Hong Kong SAR

KP

KPMG

Hong Kong IRD Alerts MNEs To Pillar Two Top-Up Tax Compliance

AM

Alvarez & Marsal

Pillar Two Developments In Hong Kong – The IRD's Letter To In-Scope MNE Groups

KP

KPMG

Navigating BEPS Pillar 2 – The G7 Statement On The Side-by-side System And The Path Ahead

KP

KPMG

Hong Kong's Transfer Pricing Rules And 2025 Updates

TS

The Sovereign Group

Tax Deduction For Costs Of Reinstatement Of Leased Premises

TL

Timothy Loh LLP

The IRD's Further Guidance On The Foreign-sourced Income Exemption Regime

KP

KPMG

Doing Business In Asia: Aligning Business Strategy And Tax Compliance With A Hong Kong-company

B

Buren

Tax Depreciation - Commercial Building Allowances And Industrial Building Allowances

TL

Timothy Loh LLP

When Arbitration Meets Insolvency: Are Hong Kong Courts Rebalancing The Framework In Cross-Border Cases?

Hong Kong Litigation

H

Hauzen

保障精神上無行為能力人士: 委任受託監管人的法律框架

Hong Kong Healthcare

HS

Haldanes

KPMG Global CEO Outlook - Technology & Telecommunications

Worldwide Technology

KP

KPMG

Balancing Access And Protection: Monetary Authority Of Singapore's Proposed Regulatory Framework For Retail Private Market Investment Funds

Hong Kong Commercial

KL

Herbert Smith Freehills Kramer LLP

Enhancing Oversight

Hong Kong Finance

KP

KPMG

Exploring Indirect Transfer Rules In APAC Region: Effects Of The Hong Kong Inward Re-Domiciliation Regime

With the gazetting of the Companies (Amendment) (No. 2) Bill 2025 by the Hong Kong Legislative Council, along with various amendments (referred to as Committee Stage Amendments or CSAs)...

AM

Alvarez & Marsal

17 Frequently Asked Questions For Personal Tax 2025

Before completing your Individual Tax Return (Form BIR 60), it is important to understand how Salaries Tax in Hong Kong is computed.

PK

PKF

Hong Kong Budget Summary 2025-2026 - Commentary

On 26 February 2025, the Financial Secretary delivered the Hong Kong SAR Government's ("the Government") 2025-26 Budget ("the Budget"). The Budget was wide ranging in terms of measures to shore up the Government's finances while maintaining investment in public services and longer-term capital projects.

Hong Kong Government

KP

KPMG

Hong Kong Publishes Consultation On Implementation Of Global Minimum Tax

The Hong Kong Legislative Council Panel on Financial Affairs published, on 30 October, the Outcome of the Consultation on the Implementation of Global Minimum Tax and Hong Kong Minimum Top-up Tax (HKMTT), collectively the Pillar Two Global Anti-Base Erosion (GloBE) Rules.

TS

The Sovereign Group

Private Equity Comparative Guide

Hong Kong Commercial

S

Slotine

Malta Amends Income Tax Deduction Rules For Intellectual Property Expenditure

TS

The Sovereign Group

A Review Of The Tax Regimes In Singapore And Hong Kong

WL

Withers LLP

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

HG

Harvey Law Group

Increased Enforcement Actions Regarding Cayman Islands Economic Substance

C

Conyers

New Hong Kong Budget: Highlights For Employment

IL

Ius Laboris

How To Make A Successful Offshore Tax Claim

TS

The Sovereign Group

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

WL

Withers LLP

Balancing Certainty And Ambiguity – The Revamped Tax Treatment Of Disposal Gains In Hong Kong

WL

Withers LLP

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

AM

Alvarez & Marsal

How To Make A Successful Offshore Tax Claim

Hong Kong operates a territorial tax regime, such that only profits arising in or derived from Hong Kong sources are subject to Profits Tax.

TS

The Sovereign Group

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

Just over a year has passed since Hong Kong lifted the last COVID-19 measures, but the city is still facing challenges in recovering its economy to pre-COVID levels.

WL

Withers LLP

Balancing Certainty And Ambiguity – The Revamped Tax Treatment Of Disposal Gains In Hong Kong

As the new year unfolds, Hong Kong implements two tax rules as of 1 January 2024. The first amendment extends the foreign-sourced income exemption regime ('FSIE Regime') that came into operation on 1 January 2023...

WL

Withers LLP

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

In response to the Foreign-sourced Income Exemption ("FSIE") guidance promulgated by the European Union ("EU") in December 2022, the Hong Kong Special Administrative Region ("HKSAR")...

AM

Alvarez & Marsal

在香港家族办公室税务宽减制度下善用离岸结构

Hong Kong Commercial

C

Conyers

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's New Law Providing A Tax Concession For Family Investment Vehicles Has Finally Passed!

The Legislative Council of Hong Kong has just, on 10 May 2023, passed the Inland Revenue (Amendment) (Tax Concessions for Family-owned Investment Holding Vehicles)...

WL

Withers LLP

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

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

The Financial Service and Treasury Bureau (FSTB) announced in a Policy Statement today several measures with a view

WL

Withers LLP

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

TS

The Sovereign Group

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 Tax Reporting Obligations For Expatriates And Share-based Compensation

PK

PKF

The Hong Kong Budget 2022-2023: Subsidies, One-off Tax Cuts And Property Concessions

Hong Kong Government

H

Hawksford

2022-2023 Hong Kong Budget Summary

PK

PKF

2021-2022 HKSAR Budget Summary

PK

PKF

Hong Kong Transfer Pricing — Recent Developments And Deadlines

PK

PKF

Personal Liability Of Company Directors On Penalty Tax For Incorrect Profits Tax Returns Filed

PK

PKF

A New Interpretation Of The Capital Gains Article In The MLI

CT

China Tax & Investment Consultants Ltd

Hong Kong IRD Issues Guidance For Transfer Pricing On Account Of COVID-19

NP

Nexdigm Private Limited

Are Multinationals Paying Their Fair Share Of Tax?

TS

The Sovereign Group

Profits Tax Exemption For Private Equity Funds In Hong Kong

Hong Kong Commercial

WL

Withers LLP

Asia Tax Bulletin – Spring 2021

MB

Mayer Brown

How Offshore Firms Are Assisting Investment Managers In An Increased Regulatory Environment

Hong Kong Government

MG

Maples Group

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