Insights & Topics

Our curated articles, expert analyses, and practical guidance help finance and business leaders navigate regulatory changes, optimise operations, and seize growth opportunities.

Intellectual Property Tax Implications & Planning

February 1, 2025 Taxation

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… Continue reading Intellectual Property Tax Implications & Planning

Mainland China Environmental Tax

January 26, 2025 Taxation

As from 1 January 2018, Mainland China has introduced its first environmental tax law, the Environmental Protection Tax (the “EPT”) law. The EPT replaces the existing pollutant discharge fee (“PDF”) system, which was in operation for nearly the last 40 years. The main difference between the PDF and the EPT is that the former is… Continue reading Mainland China Environmental Tax

Startup – Are You Ready to be an Entrepreneur?

Have you ever thought of creating your own business? Some people are of the view that it would be especially good for the young generation to start their own business due to their creativity, flexibility, hunger for success, fearlessness and technology knowledge. The young entrepreneurs are capable of bringing new ideas and skills to the… Continue reading Startup – Are You Ready to be an Entrepreneur?

Certificate of Tax Resident Status – Is Your Company Able To Obtain It?

January 10, 2025 Taxation

Income recipients are usually required to obtain a certificate of resident status (“CoR”) from the relevant tax authority. As such, the CoR is one of the most important documents for the purpose of enjoying the tax benefits offered in the DTAs. This is necessary n order to be entitled to certain tax benefits granted under… Continue reading Certificate of Tax Resident Status – Is Your Company Able To Obtain It?

Common Types of Investment & Securities Fraud

January 7, 2025 Legal

With the technological advancement and roll out of internet and electronic remote messaging came along new fraudulent scams and investment frauds different from traditional schemes. Thanks to mobile and online applications as well as social media platforms fraudsters have ever since been using these methods to lure people looking into legitimate investment income into fraud.… Continue reading Common Types of Investment & Securities Fraud

Global Mobility Issues from a Corporate & Income Tax Perspective

January 7, 2025 Taxation

Global mobility has allowed more and more companies to request their personnel to carry out work duties outside the companies’ home tax jurisdiction. In the past, most working arrangements abroad were rather permanent, nowadays jobs are also performed on an assignment/secondment basis or on a commuter basis or even as a combination of these latter… Continue reading Global Mobility Issues from a Corporate & Income Tax Perspective

The Role of a Tax Lawyer

January 7, 2025 Legal

The world of taxes can be an overwhelming experience, especially in a global financial centre like Hong Kong. Whether you’re an individual managing personal finances or a business grappling with intricate corporate tax obligations, having the right legal guidance is invaluable. Tax laws can be challenging to interpret, making it crucial to seek professional advice… Continue reading The Role of a Tax Lawyer

Mainland China Deferral of Payment of Withholding Tax on Investment Profits

January 5, 2025 Taxation

On 21 December 2017, the Chinese central government authorities issued a tax circular Caishui [2017] No. 88 (“Circular 88”) on China investment profits by foreign investors. According to Circular 88 and subject to conditions discussed below, foreign investors are allowed to defer payment of withholding tax on dividend income from equity investments in Chinese resident… Continue reading Mainland China Deferral of Payment of Withholding Tax on Investment Profits

 

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