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Tax substance - HKWJ Tax Law

Economic Substance in Hong Kong

It is sometimes argued that a company incorporated under HK Law (“HK Co”) will (a) automatically be regarded as a Hong Kong tax resident; and (b) only be subject to corporate tax in Hong Kong but not in other tax jurisdictions. However, one has to be well aware that if HK Co lacks (has insufficient) ‘tax […]

Individual Tax Return Filing 2020/21 - HKWJ Tax Law

Individual Tax Return

The Hong Kong Inland Revenue Department or simply the Hong Kong Tax Authority (“IRD”) has now issued individual (salaries) tax returns for the tax year 2021/22 (yes, that green envelope) for completion.