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Title Topic Date
The OECD Common Reporting Standard Get ready! EY’s CRS tax and advisory professionals can provide a range of technical and delivery support, making use of a suite of CRS tools and accelerators. 20160229February 2016
China Tax & Investment Express Issue No. 2016004 Notice regarding issues related to further strengthening the interim and ex-post supervision on export tax refund/exemption (SAT Announcement [2016] No.1) 2016012929 January 2016
Hong Kong Tax alert - 29 January 2016 (2016 Issue No. 2) - financial services | other industries Hong Kong has recently signed a comprehensive avoidance of double taxation agreement with the Russian Federation. 2016012929 January 2016
China’s SAT issues sixth Advance Pricing Arrangement Annual Report In this transfer pricing alert, we summarize key points and share our observations with regard to the China Advance Pricing Arrangement (APA) Annual Report (2014). 20160130January 2016
Hong Kong Tax alert - 21 January 2016 (2016 Issue No. 1) - financial services | other industries Court-free company amalgamations
IRD announces its interim assessing practice pending specific legislation.
2016012121 January 2016
Hong Kong Tax alert - 10 December 2015 (2015 Issue No. 21) - financial services | other industries Basel III banking compliant regulatory capital securities
Legislative bill to grant tax deductions for distributions on regulatory capital securities and stamp duty relief for transfers of RCSs introduced.
2015121010 December 2015
Hong Kong Tax alert - 10 December 2015 (2015 Issue No. 20) - financial services | other industries Hong Kong introduces a legislative bill for enhancing its attractiveness as a corporate treasury centre to multinational corporations 2015121010 December 2015
Hong Kong Tax alert - 27 November 2015 (2015 Issue No. 19) - financial services | other industries Hong Kong signs comprehensive double tax agreement with Romania 2015112727 November 2015
Hong Kong Tax alert - 24 November 2015 (2015 Issue No. 18) - financial services | other industries IRD adamant that no concessionary salaries tax treatment is available for benefits-in-kind 2015112424 November 2015
Hong Kong Tax alert - 20 November 2015 (2015 Issue No. 17) - financial services | other industries IRD gives guidance on the deductibility of specific provisions relevant to bank loans and the tax characterization of perpetual notes 2015112020 November 2015
Hong Kong Tax alert - 19 November 2015 (2015 Issue No. 16) - financial services | other industries IRD indicates it would invoke anti-avoidance provisions to counteract the unjustifiably transfer of tax losses in a court-free amalgamation 2015111919 November 2015
Hong Kong Tax alert - 18 November 2015 (2015 Issue No. 15) - financial services | other industries IRD further justifies its stringent approach to issuing certificates of tax residence 2015111818 November 2015
Hong Kong Tax alert - 6 October 2015 (2015 Issue No. 14) All Hong Kong applicants required to produce a certificate of residence for claiming tax treaty benefits in mainland China under Announcement 60 201510066 October 2015
Hong Kong Tax alert - 17 July 2015 (2015 Issue No. 13) - financial services | other industries Law enacted to exempt private equity funds 2015071717 July 2015
Hong Kong Tax alert - 25 June 2015 (2015 Issue No. 12) - financial services | other industries Bill introduced into Legislative Council seeking to improve the tax appeal process 2015062525 June 2015
Hong Kong Tax alert - 22 June 2015 (2015 Issue No. 11) - financial services | other industries HKSAR Government expresses regret at Hong Kong being listed by the European Commission as a non-cooperative tax jurisdiction 2015062222 June 2015
Hong Kong Tax alert - 4 June 2015 (2015 Issue No. 10) - financial services | other industries License fees received by a non-Hong Kong resident from a Hong Kong taxpayer in respect of rights to exhibit television programs outside Hong Kong held taxable in Hong Kong 201506044 June 2015
Hong Kong Tax alert - 29 May 2015 (2015 Issue No. 9) - financial services | other industries The HKSAR Government has announced the successful offering of a US$1 billion wakalah sukuk 2015052929 May 2015
Hong Kong Tax alert - 4 May 2015 (2015 Issue No. 8) - financial services | other industries Views of stakeholders sought on proposed automatic exchange of financial account information 201505044 May 2015
Hong Kong Tax alert - 13 April 2015 (2015 Issue No. 7) - financial services | other industries Hong Kong amends certain terms of its tax arrangement with mainland China
2015041313 April 2015
Hong Kong Tax alert - 1 April 2015 (2015 Issue No. 6) - financial services | other industries 2014/15 profits tax filing season has commenced
201504011 April 2015
Hong Kong Tax alert - 31 March 2015 (2015 Issue No. 5) - financial services | other industries Inland Revenue (Amendment) Bill 2015 gazetted to extend Profits Tax Exemption for Offshore Funds to Private Equity Funds 2015033131 March 2015
Hong Kong Tax alert - 4 March 2015 (2015 Issue No. 4) - financial services | other industries Time limit for a section 70A application may not be as generous as it appears 201503044 March 2015
Hong Kong Tax alert - 27 February 2015 (2015 Issue No. 3) - financial services | other industries New application forms for a certificate of residence have greatest impact on entities incorporated or constituted under Hong Kong laws
2015022727 February 2015
Hong Kong Tax alert - 27 February 2015 (2015 Issue No. 2) - financial services | other industries Hong Kong government committed to resolving tax asymmetry issue on interest deductions for corporate treasury centers and reducing tax rate for specified treasury activities 2015022727 February 2015
Hong Kong 2015-16 Budget The Financial Secretary, Mr John Tsang, delivered the 2015-16 budget speech at the Legislative Council today (25 February 2015). Our Budget insights and Tax facts summarize the key proposals contained in the budget and our views thereof. 20150115
Hong Kong Tax alert - 15 January 2015 (2015 Issue No. 1) - financial services | other industries Court of Final Appeal decision in CIR v Aviation Fuel Supply Company 2015011515 January 2015
Hong Kong Tax Alert: 6 November 2014 - financial services | other industries Taxation of share awards further clarified. 201411066 November 2014
Hong Kong Tax Alert: 4 November 2014 - financial services | other industries Hong Kong joins the drive for the automatic exchange of information. 201411044 November 2014
Hong Kong Tax Alert: 3 November 2014 - financial services | other industries Tax deductions for share-based payments further clarified 201411033 November 2014
Hong Kong Tax Alert: 30 October 2014 - financial services | other industries Clarifications of source rules for dividend-type income and the interpretation of the provision against trafficking of tax loss companies. 2014103030 October 2014
Hong Kong Tax Alert: 29 October 2014 - financial services | other industries Inland Revenue Department to consider whether a taxpayer is eligible for treaty benefits before issuing certificate of tax residence. 2014102929 October 2014
Hong Kong Tax Alert: 28 October 2014 - financial services | other industries Hong Kong has recently signed a comprehensive avoidance of double taxation agreement with South Africa. 2014102828 October 2014
Hong Kong Tax Alert: 17 September 2014 - financial services | other industries Source of director’s fees – place of business or listing versus place of board meetings of the fee paying company? 2014091717 September 2014
Hong Kong Tax Alert: 16 September 2014 - financial services | other industries Court of Appeal rules Sheng Kung Hui Church did not embark on a trade of property development at so early a point of time 2014091616 September 2014
Hong Kong Tax Alert: 11 September 2014 The HKSAR Government today announced the successful offering of a US$1 billion inaugural Islamic bond (sukuk) under the Government Bond Programme. 2014091111 September 2014
Hong Kong Tax Alert: 28 August 2014 Hong Kong and six Nordic jurisdictions sign standalone tax information exchange agreements. 2014082828 August 2014
Hong Kong Tax Alert: 17 July 2014 - financial services | other industries Hong Kong has recently signed a comprehensive avoidance of double taxation agreement with Korea. 2014071717 July 2014
Hong Kong Tax Alert: 2 July 2014 - financial services | other industries How generous should the time limit for a section 70A application be? 201407022 July 2014
Hong Kong Tax Alert: 16 June 2014 - financial services | other industries No refund of tax paid based on accounts falsified by directors. 2014061616 June 2014
Hong Kong Tax Alert: 12 June 2014 - financial services | other industries Unfavorable ruling on source of profits does not signal a change in IRD’s practice. 2014061212 June 2014

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