2025 issues
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Past issues
- Issue 18: Hong Kong unveils details of its company re-domiciliation regime in the draft legislation
- Issue 17: FSTB Consultation on Enhancements to Hong Kong’s Preferential Tax Regime for Private Funds
- Issue 16: The Court of Appeal discussed the source and apportionment of trademark sub-licensing income in a recent case
- Issue 15: Treatment of foreign-sourced in-kind dividends under the FSIE regime
- Issue 14: The court held management fees paid to a BVI group company are not deductible
- Issue 13: Draft legislation on (1) deduction for lease reinstatement costs and (2) allowances for commercial / industrial buildings
- Issue 12: 2024 Policy Address – Summary of key tax and business measures
- Issue 11: A court case on taxability of profits from container trading and leasing
- Issue 10: Accounting and tax treatments of provision for long service payments after the abolition of the offsetting mechanism
- Issue 9: The Court of Appeal holds that stamp duty group relief only applies to associated companies with issued share capital
- Issue 8: The IRD released further guidance on the foreign-sourced income exemption regime
- Issue 7: The patent box tax incentive in Hong Kong comes into operation
- Issue 6: Enhancing profits tax reliefs for lease reinstatement costs and commercial/industrial buildings in Hong Kong SAR
- Issue 5: Key tax issues discussed in the 2023 annual between the IRD and the HKICPA
- Issue 4: Further details of the patent box tax incentive unveiled in the draft legislation released
- Issue 3: A quick guide to the 2023/24 profits tax filing
- Issue 2: Hong Kong is now off the EU grey list for tax purposes
- Issue 1: The Hong Kong SAR and Croatia entered into a double tax agreement
- Issue 29: The proposed tax deduction for spectrum utilisation fees for the telecommunication industry
- Issue 28: The tax certainty scheme for onshore equity disposal gains will come into operation on 1 January 2024
- Issue 27: Salaries Tax – Time-apportionment basis
- Issue 26: An update on BEPS 2.0 Pillar 2 implementation in Hong Kong
- Issue 25: Enhanced Hong Kong aircraft leasing preferential tax regime
- Issue 24: Court holds that upfront payment and royalties from a sub-licensing arrangement are taxable
- Issue 23: Salaries Tax – Compensation for loss of rest days and statutory holiday days
- Issue 22: Green light obtained for expanding the FSIE regime to cover all foreign-sourced asset disposal gains
- Issue 21: The reduced stamp duty rate on Hong Kong stock transfer will take effect from 17 November 2023
- Issue 20: The Board of Review finds that a property developer is not entitled to profits tax exemption on stakeholder account interest income
- Issue 19: 2023 Policy Address – Summary of key tax and business measures
- Issue 18: The bill on the tax certainty enhancement scheme for onshore equity disposal gains has been published
- Issue 17: The draft legislation expanding the FSIE regime to cover asset disposal gains is published
- Issue 16: The HKSAR Government consults on the proposed Patent Box regime in Hong Kong
- Issue 15: The government’s latest proposals on the tax certainty scheme for onshore equity disposal gains and the expanded FSIE regime
- Issue 14: Key Hong Kong individual and employment tax issues discussed in the 2022 annual meeting between the IRD and the HKICPA
- Issue 13: The latest updates on the foreign-sourced income exemption regime
- Issue 12: A welcomed modified approach to issuance of Certificate of Resident Status in the Hong Kong SAR
- Issue 11: Key Hong Kong corporate tax issues discussed in the 2022 annual meeting between the IRD and the HKICPA
- Issue 10: The HKSAR Government consults on the proposed company re-domiciliation regime in Hong Kong
- Issue 9: Taxation arrangements for Hong Kong insurers following the adoption of Risk-based Capital regime
- Issue 8: Salaries Tax – Dual employment arrangement
- Issue 7: The latest updates on developing family offices in Hong Kong
- Issue 6: The HKSAR Government consults on the inclusion of foreign-sourced asset disposal gains under the FSIE regime
- Issue 5: A quick guide to the 2022/23 profits tax filing
- Issue 4: Salaries Tax – Compensation for loss of rest days and statutory holiday days
- Issue 3: The proposed tax certainty enhancement scheme for non-taxation of onshore equity disposal gains in Hong Kong
- Issue 2: The Hong Kong SAR completed the procedures for bringing the provisions of the OECD’s BEPS Multilateral Instrument into effect
- Issue 1: The FSIE regime will be expanded to cover capital gains for the Hong Kong SAR to get off from the EU grey list for tax purposes
