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tax in esg

The Role of Tax in ESG

A sustainable tax practice involves being aware of a company’s tax “footprint” and whether it aligns with the policy intent, having the right risk control and management processes in place, and accepting accountability for the consequences of a company’s actions.

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 […]