WhatsApp

+ (852) 5110 3944

Telephone

+ (852) 2804 0889

Email

info@hkwj-taxlaw.hk

intellectual property tax planning - HKWJ Tax Law

Intellectual Property Tax Implications & Planning

The Organisation for Economic Co-operation and Development (OECD) and the G20 decided to address intellectual property taxation within the Base Erosion and Profit Shifting project by means of discussing appropriate transfer pricing rules. One has, therefore, to be aware of the potential intellectual property tax risks and challenges that could be made by the tax […]

tax implication of COVid 19 restrictions - HKWJ Tax Law

COVID-19 Tax Guidance Update on Tax Treaties

Last April 2020, the Organisation for Economic Co-operation and Development (“OECD”) issued the ‘OECD Secretariat Analysis of Tax Treaties and the Impact of the COVID-19 Crisis’ (“the Analysis”). The Analysis  is a practical COVID-19 tax guidance. It provides governments around the world with guidelines on how to treat unintended or adverse tax consequences that taxpayers […]

anti avoidance tax rules - HKWJ Tax Law

Hong Kong General Anti-Avoidance Rules

In Hong Kong, we are somehow in the very ‘luxurious’ position not to have only 1 General Anti-Avoidance Rule provision (“GAAR”), but even to have 2 GAAR provisions. The first GAAR provision can be found in section 61 of the Hong Kong Inland Revenue Ordinance (“IRO”), and the second GAAR provision in section 61A of […]