Our curated articles, expert analyses, and practical guidance help finance and business leaders navigate regulatory changes, optimise operations, and seize growth opportunities.
Many of us have heard or might even have read about the taxation of the digital economy. This not only because the Organisation for Economic Co-Operation and Development (‘OECD’) and the European Union (‘EU’) both have issued reports on this matter, but also because it has become a ‘hot topic’ within the society itself that… Continue reading Digital Economy & Taxation
Trust & Company Service Providers (“TCSP’s”) in Hong Kong would require a license issued by the Registrar of Companies in Hong Kong.
In Board of Review/Tax Tribunal Case X66, several appellants brought appeals to the Board of Review (“BoR”) under section 66 of the Hong Kong Inland Revenue Ordinance (“HK IRO”). For easy reading, Case X66 described below has been limited to one appellant only but this case shows similar points regarding the importance of tax substance.… Continue reading The Importance of Corporate Tax Substance
On 26 February 2025, Hong Kong’s Financial Secretary announced the Budget for the fiscal year 2025-26, outlining economic forecasts, tax policies, and support measures aimed at strengthening the city’s economy. Economic Outlook Despite a complicated and changing environment, Hong Kong’s economy grew by 2.5% in 2024. Employment remained stable, inflation was moderate, and the city… Continue reading Hong Kong Budget 2025-26
When thinking about retiring, many Dutch nationals think about retirement to Thailand or some other exotic country to enjoy their golden years. This may incur in some issue with the Dutch tax authorities. Is retirement to these jurisdictions possible or even beneficial? Dutch Retirement Pension Taxation It is commonly known that Tax Authorities often provide… Continue reading Retirement in Thailand for Dutch Nationals
Pursuant to the general charging provision of Section 14(1) of the Inland Revenue Ordinance (‘HK-IRO’), an income is NOT liable to profits tax (corporate income tax) if it is (i) not derived from a trade, profession or business carrying on in Hong Kong and/or (ii) not arising in or derived from Hong Kong (i.e. sourced… Continue reading Offshore Non-taxable Claim Acceptance in Hong Kong
Kenya has picturesque white sandy beaches like Thailand and it is marvellous country with rich experiences in food, culture and music among others. That’s why many people choose to retire in Kenya as a foreigner. If you choose so, you must choose your tax advisor/lawyer wisely in order to avoid interruptions to your relaxed lifestyle!… Continue reading Retire in Kenya
When it comes to choosing the best place to establish or expand a business in Asia, the debate often boils down to Hong Kong versus Singapore. As two of the most prominent financial and trade hubs in the region, they attract entrepreneurs, multinational corporations, and investors seeking opportunities in Asia’s dynamic markets. This guide provides… Continue reading Doing business in Asia: Hong Kong versus Singapore
Given China’s vast population and emerging middle class, its market potentials are a huge opportunity for a having a business in China. Better still, China is maintaining its commitment to further open up its market and boost inbound foreign investments. Whilst China’s economic reform and opening-up policies began 40 years ago, its economic performance is… Continue reading Setting up a Business in Mainland China
Employers that would like their employees to stay with the company for a long time and/or want their employees to achieve certain performance targets, may offer those employees (conditional) shared-based benefits, such as share options and share awards. Employees need to be award of the share option taxation system in the jurisdiction. One has to… Continue reading Share Option & Award Gains Tax in Hong Kong
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