Hong Kong: Tax Treaties

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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.

Preparing For The Crypto-Asset Reporting Framework And The Related Amendments To The CRS And AEOI Frameworks In Hong Kong

Hong Kong has introduced sweeping reforms to its automatic exchange of information framework, implementing both the OECD's Crypto-Asset Reporting Framework (CARF) and an enhanced Common Reporting Standard (CRS 2.0). These changes mandate registration for all reporting financial institutions, impose stringent due diligence requirements on crypto-asset service providers, and expand tax transparency to cover digital money products and crypto-related investment activities.

Hong Kong Technology

WL

Withers LLP

China Tightens Tax Concession For HK Intermediary Holdcos

Chinese tax authorities are increasingly challenging cross-border dividend flows between China and Hong Kong, denying preferential withholding tax rates when Hong Kong...

WL

Withers LLP

The Legal Draft Of The EU-UK Agreement In Respect Of Gibraltar Is Published

The UK and the European Union jointly published, on 26 February, the draft legal text of the UK-EU treaty to govern Gibraltar’s post-Brexit relationship with the EU.

Worldwide Immigration

TS

The Sovereign Group

Key Tax Issues Discussed In The 2025 Annual Meeting Between The IRD And The HKICPA

The minutes of the 2025 annual meeting between the Hong Kong Institute of Certified Public Accountants (HKICPA) and the Inland Revenue Department (IRD) were recently published.

KP

KPMG

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

KP

KPMG

Private Equity Comparative Guide

Hong Kong Commercial

S

Slotine

Private M&A Comparative Guide

Hong Kong Commercial

S

Slotine

IP Holding Companies: Singapore vs. Hong Kong

Hong Kong Commercial

TG

Tilleke & Gibbins

Asia Tax Bulletin – Summer 2022

MB

Mayer Brown

Hong Kong's Foreign Income Tax Reform

MB

Mayer Brown

Covid-19 Guidance Issued By The Hong Kong Inland Revenue Department On Certain Tax Issues

PK

PKF

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

Hong Kong Commercial

TS

The Sovereign Group

Are Multinationals Paying Their Fair Share Of Tax?

TS

The Sovereign Group

The MLI's Mutual Agreement Procedure: India, Russia, And The United Kingdom

CT

China Tax & Investment Consultants Ltd

The Corporate Divorce: Securing A Buy-Out Order In Hong Kong

Hong Kong Media & IT

HS

Haldanes

《何敦法律要事》播客系列 — 第 29 集：對談嘉賓毛樂禮資深大律師：揭開司法覆核的神秘面紗

Hong Kong Law Performance

HS

Haldanes

Hong Kong Privacy Commissioner For Personal Data Completes Its 2026 AI Compliance Checks: Findings, Trends And The Rise Of Agentic AI

Hong Kong Privacy

MB

Mayer Brown

Court Of Appeal Clarifies Creditor Benefit Test For Foreign-company Winding Up

Hong Kong Commercial

KL

Herbert Smith Freehills Kramer LLP

Hong Kong's Enduring Appeal As An Equity Capital Markets Hub

Hong Kong Finance

TL

Timothy Loh LLP

Asia Tax Bulletin – Autumn 2020

This edition contains news on various recent tax developments in East and Southeast Asia.

MB

Mayer Brown

Asia Tax Bulletin - Summer 2020

In this pandemic year, four months have passed during which most of Asia has been working from home. The focus is almost exclusively on the virus. As in the previous edition of this bulletin,...

MB

Mayer Brown

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

China's Belt & Road Initiative in terms of overseas projects has been receiving project financing to the tune of about US$13 billion a month.

Worldwide Government

DS

Dezan Shira & Associates

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

2019 has been a productive year in terms of new tax policies.

DS

Dezan Shira & Associates

A Guide To Tax Regulations In Hong Kong 2019 - 2020

S

STA Law Firm

Asia Tax Bulletin - Winter 2018/2019

MB

Mayer Brown

Picking The Right Jurisdiction To Capitalise On Asia's Aviation Finance Boom

Hong Kong Finance

TG

TMF Group BV

RSM Tax Advisory (Hong Kong) Limited - Weekly Alert Issue No. 18 [2017]

RT

RSM Tax Advisory

Hong Kong And Belarus Enter Into Tax Pact

RT

RSM Tax Advisory

RSM Tax Advisory (Hong Kong) Limited - Weekly Alert Issue No. 2 [2017]

RT

RSM Tax Advisory

RSM Tax Advisory (Hong Kong) Limited - Weekly Alert Issue No. 39 [2016]

RT

RSM Tax Advisory

Asia Tax Bulletin - Summer 2016

MB

Mayer Brown

Tax Developments Japan

RT

RSM Tax Advisory

Hong Kong Signs Double Tax Agreement With Russia

V

Vistra

RSM Tax Advisory (Hong Kong) Limited - Weekly Alert Issue No. 39 [2016]

Welcome to issue 39 [2016] of Weekly Alert covering technical development in taxation around the globe.

RT

RSM Tax Advisory

Asia Tax Bulletin - Summer 2016

The Asian countries are in the process of revising their information exchange laws to embrace the country-by-country report exchanges proposed by the OECD in the context of combating international tax avoidance.

MB

Mayer Brown

Tax Developments Japan

With the passage of the 2016 tax reform bills on 29 March 2016, the effective corporate tax rates for a company which is liable to size-based business taxes will be reduced.

RT

RSM Tax Advisory

Hong Kong Signs Double Tax Agreement With Russia

On 18 January 2016 Hong Kong signed a double taxation agreement (DTA) with Russia.

V

Vistra

Asia Tax Bulletin - Summer 2015

MB

Mayer Brown

Taxation of Individuals Working in Hong Kong and Mainland China

The Mainland and Hong Kong signed an Arrangement between them for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (the "Arrangement") on 21 August 2006 to eliminate any situation of double taxation that might otherwise be faced by a Mainland or Hong Kong investor or resident in the conduct of cross border activities.

AW

Angela Wang & Co.,

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Latest Videos

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Podcast: TaxLand with Fletch and Sarah – Tax Agent Services – the Amended Determination for the Code of Professional Conduct

CG

Cooper Grace Ward

#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

The Drive Towards Transparency: Challenges And Opportunities In International Taxation (Video)

LI

Labuan IBFC Inc

Webinar: India Mauritius Tax Treaty Amended (Capital Gains Tax Benefit Under Mauritius / Singapore Treaties Fall Away): Impact On India Focused Funds And PE/M&A Structures (May 12, 2016) (Video Content)

ND

Nishith Desai Associates

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