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Tax Demand Note

A tax demand note is a tax assessment issued by the Inland Revenue Department (“IRD”) to any person who is chargeable to tax under the Inland Revenue Ordinance (“IRO”). Upon receipt of a tax demand note from the IRD, one should carefully review the information contained therein. Neglection of a tax demand note may lead […]

double taxation agreement Hong Kong Macao - HKWJ Tax Law

Double Taxation between Macao and Hong Kong Arrangement In Force

The Comprehensive Avoidance of Double Taxation Arrangement between Hong Kong and Macao (“CDTA-HK/MC”) is the latest of Hong Kong 45 international double taxation agreements. It has entered into force on 18 August 2020. It will be applied in Macao and Hong Kong as from 1 January 2021 and 1 April 2021 respectively. This agreements follows […]

Hong Kong Tax Treaty - HKWJ Tax Law

Hong Kong Tax Treaties: An Overview

As from the year of assessment 2014/2015, i.e. as from April 1st 2014, Hong Kong will have 28 unlimited double taxation treaties effectively in place (with Austria, Belgium, Brunei, Canada, Czech Republic, France, Guernsey, Hungary, Indonesia, Ireland, Japan, Jersey, Kuwait, Liechtenstein, Luxembourg, Mainland China, Malaysia, Malta, Mexico, the Netherlands, New Zealand, Portugal, Qatar, Spain, Switzerland, […]