Whether you’re an individual investor or running a company with investment activities, understanding how investment income is taxed (or not taxed) in Hong Kong can make a real difference to your bottom line.
Corporations should review how the new FSIE regime will impact their tax liability of their passive income and whether any actions should be taken.
The charging provision of profits in Hong Kong, detailed in article 14 of the Inland Revenue Ordinance (IRO), might be considered as simple by ‘outsiders,’ it is far from straightforward, as the charging provision can be open to many different interpretations. As a result, even the most straightforward cases regarding capital receipts and gains can […]
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 […]