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Title Topic Date
Doing business in Asia-Pacific When expanding operations across Asia-Pacific, careful consideration of key HR payroll and immigration matters at the outset is the most effective way of ensuring the most optimal structure for businesses and employees in new markets. 201704018 May 2017
China CRS alert - Financial institutions should be ready for China Common Reporting Standard (CRS) by 1 July 2017 With the issuance of China CRS, financial institutions in China should be ready to comply with the new due diligence and reporting requirements with respect to financial accounts from 1 July 2017 onwards. 2017052323 May 2017
Hong Kong Tax alert – 22 May 2017 (2017 Issue No. 8) - financial services | other industries Proposed preferential tax regime for offshore aircraft leasing activities extended to cover onshore market. 2017052222 May 2017
China Tax & Investment Express Issue No. 2017019 Key Work Arrangements for Tax Inspections in 2017; etc. 2017051219 May 2017
China Tax & Investment Express Issue No. 2017018 Simplification and unification of Value-added Tax rates; etc. 2017051212 May 2017
China Tax & Investment Express Issue No. 2017017 Guidance on Preferential Tax Policies for Promoting Entrepreneurship and Innovation; etc. 201705055 May 2017
Transfer Pricing Tax Alert - China’s Jiangsu provincial state tax authority updates its compliance plan for international tax administration Following the first release of Compliance Plan for International Tax Administration three years ago, Jiangsu Provincial State Administration of Taxation(JSSAT) released the second edition. 20170505May 2017
China Tax & Investment Express Issue No. 2017016 Certain tax collection and administration issues related to Value-added Tax pilot arrangements; etc. 2017042828 April 2017
China Tax & Investment Express Issue No. 2017015 Memorandum of Understanding on Joint Disciplinary of Enterprises acting in Bad Faith Classified by Customs; etc. 2017042121 April 2017
China Tax & Investment Express Issue No. 2017014 General Plans for the establishment of seven Pilot Free Trade Zones; etc. 2017041313 April 2017
SAT's newly released Bulletin 6 strengthens MAP procedures in advance of peer reviews and enhances alignment of China's transfer pricing rules with OECD standards On 1 April 2017, China's State Administration of Taxation (SAT) issued SAT Bulletin Gonggao [2017] No. 6 ("Bulletin 6"), titled "Supervisory Measures for Special Tax Investigation Adjustments and Mutual Agreement Procedures". Bulletin 6 is effective 1 May 2017. 20170410April 2017
China Tax & Investment Express Issue No. 2017013 Administrative Measures on the Directory of Group Enterprises under the Thousand-Enterprise Program; etc. 201704077 April 2017
China Tax & Investment Express Issue No. 2017012 Administrative Measures for Value-added Tax Refund related to the Purchase of Domestic-manufacturing Equipment by Research and Development Institutions; etc. 201704011 April 2017
Hong Kong Tax alert – 29 March 2017 (2017 Issue No. 7) - financial services | other industries 2016/17 profits tax filing season will soon commence
The tax filing season for the fiscal year ending 31 March 2017 will commence with the IRD’s bulk issuance of the relevant profits tax returns on 3 April 2017.
2017032929 March 2017
China Tax & Investment Express Issue No. 2017011 Amendments to the "Administrative Regulations on the Employment of Foreigners in China"; etc. 2017032424 March 2017
China Tax & Investment Express Issue No. 2017010 Report on the Work of Government (2017); etc. 2017031717 March 2017
Hong Kong Tax alert – 17 March 2017 (2017 Issue No. 6) - financial services | other industries Bill introduced to attract offshore aircraft leasing businesses to Hong Kong
A legislative bill was introduced to attract offshore aircraft leasing and aircraft leasing management businesses to Hong Kong.
2017031717 March 2017
China Tax & Investment Express Issue No. 2017009 Notice regarding administrative measures on import-level tax policies supporting scientific and technological innovation; etc. 2017031010 March 2017
China Tax & Investment Express Issue No. 2017008 Amendment to the Corporate Income Tax Law of the People’s Republic of China; etc. 201703033 March 2017
Hong Kong Tax alert - 3 March 2017 (2017 Issue No. 5) - financial services | other industries DIPN 53 - Tax treatments of regulatory capital securities
IRD states its interpretation of the new law on the tax treatment of regulatory capital securities.
201703013 March 2017
China Tax & Investment News Issue No.2017002 China is ramping up efforts to attract foreign investment - Applicable scope of foreign investment industries eligible for tax incentives in the Central and Western Region further expanded. 201703011 March 2017
China Tax & Investment Express Issue No. 2017007 Regulations on Encouraging the Establishment of Regional Headquarters by Multinational Corporations in Shanghai; etc. 2017022424 February 2017
Hong Kong Tax alert - 23 February 2017 (2017 Issue No. 4) - financial services | other industries Hong Kong signs comprehensive avoidance of double tax agreement with Pakistan. 2017022323 February 2017
Hong Kong 2017-18 Budget The Financial Secretary, Mr Paul Chan, delivered the 2017-18 budget speech at the Legislative Council today (22 February 2017). Our Budget insights and Tax facts summarize the key proposals contained in the budget and our views thereof. 2017012622 February 2017
Hong Kong Tax Controversy Insight - 21 February 2017 (2017 Issue No. 1) This issue provides some insights on the case selection process of the IRD and factors that are likely to trigger a tax audit by the IRD. 2017012621 February 2017
China Tax & Investment Express Issue No. 2017005 Matters related to tax registration for the overseas non-governmental organizations; etc. 2017021010 February 2017
China Tax & Investment Express Issue No. 2017004 Farmland Occupation Tax Law of the People's Republic of China (Discussion Draft); etc. 2017012626 January 2017
Hong Kong Tax alert - 26 January 2017 (2017 Issue No. 3) - financial services | other industries Proposed tax concession for aircraft leasing business
Proposed dedicate tax regime to attract aircraft leasing business to Hong Kong.
2017012626 January 2017
Hong Kong Tax alert - 20 January 2017 (2017 Issue No. 2) - financial services | other industries Hong Kong signs comprehensive avoidance of double tax agreement with Belarus. 2017012020 January 2017
China Tax & Investment Express Issue No. 2017003 Supplementary Value-added Tax policies on asset management products; etc. 2017012020 January 2017
China Tax & Investment Express Issue No. 2017002 Policies related to the clauses pertaining to teachers and researchers in tax treaties; etc. 2017011313 January 2017
China Tax & Investment Express Issue No. 2017001 Certain issues related to Value-added Tax (VAT) collection and administration under the VAT pilot arrangements; etc 201701066 January 2017
China Tax & Investment News Issue No. 2017001 China’s Fifth Tax Law - Environmental Protection Tax Law will take effect from Year 2018 201701055 January 2017
Hong Kong Tax alert - 3 January 2017 (2017 Issue No. 1) - financial services | other industries Court-free amalgamation
Utilization of pre-amalgamation tax losses subject to strict restrictions post amalgamation.
201701033 January 2017
Transfer Pricing Alert - China’s State Administration of Taxation issues official Advance Pricing Agreement Annual Report for 2015 This report follows in the wake of October’s issuance of Bulletin Gonggao [2016] No. 64 (Bulletin on Issues Related to Improving the Administration of Advance Pricing Arrangements). 201612December 2016
China Tax & Investment Express Issue No. 2016050 Environmental Protection Tax Law of the People's Republic of China; etc. 2016123030 December 2016
China Tax & Investment Express Issue No. 2016049 The effectiveness and enforcement of the "PRC-Chile Double Tax Agreement"; etc. 2016122323 December 2016
China Tax & Investment Express Issue No. 2016048 Matters related to Value-added Tax invoices issued by "untraceable enterprises"; etc. 2016121616 December 2016
China Tax & Investment Express Issue No. 2016047 Collection and administration arrangements to optimize tax services for the final stage of the VAT pilot arrangements; etc. 201612099 December 2016
China Consumption Tax Reform Update: Consumption Tax on Luxury Cars Formally Introduced Following the final stage of Value-added Tax pilot reform started from 1 May 2016, the Consumption Tax reform has been introduced and steadily progressed in China. 201612December 2016
China Tax & Investment Express Issue No. 2016046 Issues related to the administration and collection of Land Appreciation Tax upon the final stage of Value-added Tax pilot arrangements; etc. 201612022 December 2016
China Tax & Investment Express Issue No. 2016045 Tax collection and administration issues related to the final stage of Value-added Tax pilot arrangements; etc. 2016112525 November 2016
China Tax & Investment Express Issue No. 2016044 Corporate Income Tax policies related to the deduction for premiums paid for deposit insurance by financial institutions in the banking sector 2016111118 November 2016
China Tax & Investment Express Issue No. 2016043 Standardization of financial statement submissions during tax filings for group enterprises and their group member enterprises under the "Thousand-Enterprise Program"; etc. 2016111111 November 2016
China Tax & Investment Express Issue No. 2016042 Consumption Tax collection and administration matters related to High-end Cosmetic Products; etc. 201611044 November 2016
China Tax & Investment Express Issue No. 2016041 Pilot program on recognizing qualifying enterprises in Special Customs Supervision Zones as general Value-added Tax (VAT) taxpayers; etc. 2016102828 October 2016
CTIN Issue No.2016004 Increased transparency - Non-tax-residents' financial accounts in China will soon be subject to information exchange 2016102828 October 2016
China Tax & Investment Express Issue No. 2016040 Record Filing for Establishment and Alteration of Foreign Investment Enterprises; etc. 2016102121 October 2016
China’s State Administration of Taxation issues new guidance on administration of advance pricing agreements This alert highlights the issuance of Bulletin 64 that evidences a strong commitment by the China’s State Administration of Taxation (SAT) to further develop its advance pricing agreements (APAs) program. 20161020October 2016
China Tax & Investment Express Issue No. 2016039 Notice regarding adjustments on Consumption Tax policies on cosmetics; etc. 2016101414 October 2016
CTIN Issue No.2016003 China enhances preferential income tax policies to encourage entrepreneurship and innovation 2016101111 October 2016
China Tax & Investment Express Issue No. 2016038 Announcement regarding the public opinion consultation on the revised “Catalogue of Priority Industries for Foreign Investments in the Central and Western Regions” 2016093030 September 2016
China Tax & Investment Express Issue No. 2016037 Announcement regarding the effectiveness and enforcement of the Protocol amending the Agreement between the Government of the People's Republic of China and the Government of the Republic of Estonia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (SAT Announcement [2016] No. 60) 2016092323 September 2016
Hong Kong Tax alert - 22 September 2016 (2016 Issue No. 14) - financial services | other industries The Inland Revenue Department has recently issued DIPN 52 explaining its interpretation of the new law on the taxation of corporate treasury activity. 2016092222 September 2016
China Tax & Investment Express Issue No. 2016036 Notice regarding the commencement of special inspection on the usage and administration of Value-added Tax (VAT) invoices (Shuizonghan [2016] No. 455) 2016140914 September 2016
China Tax & Investment Express Issue No. 2016035 Decision on the abolishment and modification of certain regulations and regulatory documents (MOFCOM Order [2016] No. 2) . 201609099 September 2016
China’s new transfer pricing compliance requirements: impact on foreign headquarters This alert highlights the aspects of Bulletin 42 that have the most significant impact on the foreign headquarters of multinational groups with operations in China. 20160904September 2016
China Tax & Investment Express Issue No. 2016034 Announcement regarding issues related to tax collection and administration under the Value-Added Tax (VAT) pilot arrangements (SAT Announcement [2016] No. 53) 201609033 September 2016
Setting up a Corporate Treasury Center in Hong Kong Hong Kong is well positioned for corporate groups to centralize their global and regional treasury functions because of its proximity to mainland China, sound common law legal system and etc. 201608August 2016
China Tax & Investment Express Issue No. 2016033 Agreement between the People's Republic of China and Romania for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance 2016082626 August 2016
China Tax & Investment Express Issue No. 2016032 Notice regarding policies related to City Construction Tax (CCT) and Education Surcharge (ES) on taxpayers’ provisional Value-added Tax (VAT) not paid locally (Caishui [2016] No.74) 2016081919 August 2016
China Tax & Investment Express Issue No. 2016031  Announcement regarding the effectiveness and enforcement of the Agreement Between the Government of the People's Republic of China and the Government of the Russian Federation for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income ("new PRC-Russia DTA") as well as the Protocol amending the new PRC-Russia DTA (SAT Announcement [2016] No. 48) 2016081212 August 2016
China Tax & Investment Express Issue No. 2016030  Announcement regarding the revised "Administrative Measures of Classification of Enterprises entitled to Export Tax Refund/Exemption" (SAT Announcement [2016] No. 46) 201608055 August 2016
China Tax & Investment Express Issue No. 2016029   Notice regarding the public opinion consultation on the "Regulations on Accounting Treatments related to VAT (Discussion Draft)" (Caibankuai [2016] No. 27) 2016072929 July 2016
China Tax & Investment Express Issue No. 2016028   Notice regarding optimizing the systems and procedures related to the "Certificate of Tax Administration for Business Operation Outside of the Place of Registration" (Shuizongfa [2016] No. 106) 2016072222 July 2016
China Tax & Investment Express Issue No. 2016027  Announcement regarding matters related to the issuance of Certificate of Chinese Fiscal Resident (SAT Announcement [2016] No. 40) 2016071616 July 2016
SAT issues highly significant new rules on related party transactions disclosure and contemporaneous transfer pricing documentation  This transfer pricing alert summarizes the most significant changes to the related party transactions disclosure forms and contemporaneous documentation made by Bulletin 42. For readers’ reference, we also provide our observations with respect to these changes, and our recommendations to taxpayers to address them. 20160701July 2016
China Tax & Investment Express Issue No. 2016026  Notice regarding the revised "Guidelines on High-and-New Technology Enterprise Recognition and Management" (Guokefahuo [2016] No. 195) 201607088 July 2016
China Tax & Investment Express Issue No. 2016025  Announcement regarding the effectiveness and enforcement of the China-Germany Double Tax Agreement (SAT Announcement [2016] No. 37) 2016063030 June 2016
Hong Kong’s OECD BEPS Associate status requires implementation of BEPS minimum standards  As a BEPS Associate, Hong Kong will comply with the BEPS minimum standards encompassing Action 5 (countering harmful tax practices), Action 6 (preventing treaty abuse), Action 13 (transfer pricing documentation) and Action 14 (enhancing dispute resolution). 2016062828 June 2016
China Tax & Investment Express Issue No. 2016001  SAT releases a trial protocol on joint tax inspection conducted by STB and LTB 2016062424 June 2016
China Tax & Investment Express Issue No. 2016024  Notice regarding the "Measures on Joint Tax Inspection Conducted by the State Tax Bureau and Local Tax Bureau (Trial)" (Shuizongfa [2016] No. 84) 2016062424 June 2016
Hong Kong Tax alert - 17 Jun 2016 (2016 Issue No. 13) - financial services  | other industries  A certificate of Hong Kong residence issued by IRD to be generally good for three years
A new administrative arrangement with retrospective effect has been agreed under an exchange of notes on 15 April 2016 between the IRD and the tax authorities of mainland China.
2016061717 June 2016
China Tax & Investment Express Issue No. 2016023  Notice regarding further strengthening the tax risk management (Shuizongfa [2016] No. 54) 2016061616 June 2016
China Tax & Investment Express Issue No. 2016022  Announcement regarding the effectiveness and enforcement of the protocol to the "Agreement between the Government of the People's Republic of China and the Government of the Kingdom of Bahrain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income" (SAT Announcement [2016] No. 31) 201605278 June 2016
Hong Kong Tax alert - 8 Jun 2016 (2016 Issue No. 12) - financial services  | other industries  DIPN No. 51 “Profits Tax Exemption for Offshore Private Equity Funds”
The Inland Revenue Department recently issued DIPN 51 to explain its interpretation of the new law for tax exemption of private equity funds.
201606028 June 2016
China Tax & Investment Express Issue No. 2016021  Notice regarding the "Administrative Measures of Case Sources for Tax Inspection (Trial)" (Shuizongfa [2016] No. 71) 201605273 June 2016
Hong Kong Tax alert - 2 Jun 2016 (2016 Issue No. 11) - financial services  | other industries  Open-ended fund company
New law passed to allow an open-ended fund company structure in Hong Kong.
201606022 June 2016
China Tax & Investment Express Issue No. 2016020  Notice regarding Q&As for hot topics and the relevant training materials related to the VAT pilot arrangements (Shuizongnabianhan [2016] No. 71) 2016052727 May 2016
Hong Kong Tax alert - 27 May 2016 (2016 Issue No. 10) - financial services  | other industries  Legislative bill to attract corporate treasury centre operations to Hong Kong passed
Hong Kong enacted new legislation for enhancing its attractiveness as a corporate treasury centre to multinational corporations.
2016051927 May 2016
Hong Kong Tax alert - 27 May 2016 (2016 Issue No. 9) - financial services  | other industries  Tax treatments of Basel III compliant regulatory capital securities clarified
Law passed to provide clarity on tax treatment of Basel III compliant regulatory capital securities.
2016051827 May 2016
China Tax & Investment Express Issue No. 2016019  Announcement regarding the "Administrative Measures for Value-added Tax (VAT) Exemption on Cross-border Taxable Activities under VAT Pilot Arrangements (Trial)" (SAT Announcement [2016] No. 29) 2016052020 May 2016
China Tax & Investment Express Issue No. 2016018  Notice regarding further clarifications on policies for the finance industry upon launching the final stage of VAT pilot arrangements 2016051313 May 2016
Hong Kong Tax alert - 13 May 2016 (2016 Issue No. 8) - financial services  | other industries  CIR v Crown Brilliance Limited
IRD successfully challenges the flawed fact-finding process of the board of review in court, but not its decision.
2016051313 May 2016
E-commerce strategy and must-haves in China  In this report, we look at the trends prevalent in China’s e-commerce sector while analyzing the strategies to maximize profit. 20160507May 2016
China Tax & Investment Express Issue No. 2016017  Notice regarding policies on construction fee for cultural undertakings (CFCU) and the relevant collection and administration issues under the Value-added Tax (VAT) pilot arrangements (Caishui [2016] No. 25) 2016050606 May 2016
China Tax & Investment Express Issue No. 2016016  Announcement regarding tax collection and administration matters related to the final stage of Value-added Tax pilot arrangements (SAT Announcement [2016] No. 23) 2016042929 April 2016
China Tax & Investment Express Issue No. 2016015  Announcement regarding extending the filing deadline for tax matters related to export tax refund/exemption in 2016; etc. 2016042222 April 2016
Hong Kong Tax alert - 21 April 2016 (2016 Issue No. 7) - financial services  | other industries  Hong Kong signs comprehensive avoidance of double tax agreement with Latvia. 2016041521 April 2016
China Tax & Investment Express Issue No. 2016014  Several implementation circulars regarding the Value-added Tax (VAT) collection and administration after the launch of the final stage of VAT pilot arrangements 2016041515 April 2016
Hong Kong Tax alert - 15 April 2016 (2016 Issue No. 6) - financial services  | other industries  Poon Cho-ming John v CIR
Payments or benefits received upon termination of employment held taxable.
2016041515 April 2016
Chinese Customs makes major amendments to the "Declaration Requirements for Import/ Export Entry"  We highlight the new requirement from Customs with respect to the related party transaction, potential influence on import price and existence of royalty payments, etc,. 20160401April 2016
China Tax & Investment Express Issue No. 2016013  Protocol and Memorandum of Understanding on the China-Indonesia Double Tax Agreement 201604088 April 2016
China Tax & Investment Express Issue No. 2016012  Notice regarding the final stage of the Value-added Tax (VAT) pilot arrangements (Caishui [2016] No. 36) 201603241 April 2016
Landmark of VAT pilot reform: analysis on the actions to be taken in response to the nationwide VAT reform for all industries  The existing Business Tax will be phased out. We describe some of the key features of the VAT pilot arrangements provided by Caishui [2016] No. 36. 20160329March 2016
Hong Kong Tax alert - 29 March 2016 (2016 Issue No. 5) - financial services  | other industries  2015/16 profits tax filing season will commence soon. 2016032929 March 2016
China Tax & Investment Express Issue No. 2016011  Notice regarding the effectiveness and enforcement of the Fourth Protocol to the Mainland-Hong Kong Double Tax Agreement 2016032424 March 2016
Final wave of the VAT pilot reform is coming, are you ready?  Premier Li Keqiang has announced that the final stage of the VAT pilot reform would start from 1 May 2016. 20160304March 2016
China Tax & Investment Express Issue No. 2016009  Notice regarding the investigation of key tax sources in 2016 (Caishui [2016] No. 24) 2016040411 March 2016
China Tax & Investment Express Issue No. 2016008  Decision on the abolition of the second batch of 152 items subject to administrative approval of local governments designated by the central government (Guofa [2016] No. 9) 201604044 March 2016
China Tax & Investment Express Issue No. 2016007  Notice regarding the “Key Tasks of Taxation Work in 2016” (Shuizongfa [2016] No. 15) 2016022626 February 2016
Hong Kong 2016-17 Budget insights Our Budget insights and Tax facts summarize the key proposals contained in the budget and our views thereof. 2016022424 February 2016
Hong Kong Tax alert - 22 February 2016 (2016 Issue No. 4) - financial services  | other industries  Court of Final Appeal upholds no change of taxpayer intention as regards land site 2016022222 February 2016
China Tax & Investment Express Issue No. 2016006  Notice regarding the revised "Administrative Measures on High-and-New Technology Enterprise Recognition" (Guokefahuo [2016] No. 32) 2016021919 February 2016
Hong Kong Tax alert - 15 February 2016 (2016 Issue No. 3) - financial services  | other industries  New legislative bill introducing an open-ended fund company structure in Hong Kong 2016021515 February 2016
China Tax & Investment Express Issue No. 2016005  Notice regarding the amendments to certain annual Corporate Income Tax (CIT) returns (Type A, 2014 Version) (SAT Announcement [2016] No. 3) 201602055 February 2016
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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