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termination payment taxation - HKWJ Tax Law

Are Termination Payments Taxable?

Due to the COVID-19 pandemic, many industries, such as aviation, tourism, hotel, hospitality, retail and catering, have been severely impacted. As a result, various employees, such as pilots and salesmen, have been dismissed by their employers. Some of those employees may be entitled to termination/redundancy/severance packages from their employers, such as a reward for their […]

transfer pricing in Hong Kong & China - HKWJ Tax Law

Transfer Pricing in Hong Kong and Mainland China

Transfer pricing (“TP”) refers to the setting of prices for transactions of goods, services and intangible property between associated enterprises. Transfer pricing remains one of the most important issues in the world and is closely tied to other areas of international conflicts, like double taxation. It is about how governments treat the pricing policies enterprises […]