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Pillar Two
- May 2025 | Hong Kong moves forward with minimum tax implementation following legislative approval
- Apr 2025 | Draft Pillar 2 legislation refined and government responses to public feedback released
- Jan 2025 | Release of compilation of qualified legislation and information filing and exchange tools for GloBE Rules
- Jan 2025 | Administrative Guidance outlining an extension of the limitation of the use of deferred tax assets under the transitional rules
- Jan 2025 | OECD releases updates to global minimum tax administration
- Dec 2024 | A glimpse into the maze: An overview of the draft Pillar 2 legislation in the Hong Kong SAR
- Nov 2024 | Update on Pillar 2 consultation outcome and implementation timeline in the Hong Kong SAR
- Jul 2024 | The OECD’s transitional qualification mechanism for Pillar 2 legislation
- Jun 2024 | The fourth tranche of Administrative Guidance on Pillar Two of BEPS 2.0
- Feb 2024 | The third tranche of Administrative Guidance on Pillar Two of BEPS 2.0
- Jan 2024 | The Hong Kong SAR has launched a public consultation on BEPS 2.0 implementation
- Oct 2023 | The Multilateral Convention on the Subject to Tax Rule is open for signature
- Aug 2023 | The Subject to Tax Rule and its potential application in the Hong Kong SAR
- Jul 2023 | The second tranche of Administrative Guidance of Pillar Two
- Jul 2023 | Template and guidance on the GloBE Information Return
- Jul 2023 | Latest releases on Pillar One and Pillar Two of BEPS 2.0
- Jul 2023 | Update on Pillar One and Pillar Two of BEPS 2.0
- Feb 2023 | Administrative Guidance of Pillar Two under BEPS 2.0
- Jan 2023 | Implementation package of Pillar Two under BEPS 2.0
Pillar One
- Jul 2022 | Public Consultation on Pillar One Amount A
- Jun 2022 | Update on Pillar One and Pillar Two of BEPS 2.0
- May 2022 | Public Consultation on Pillar One Amount A
- Apr 2022 | Public Consultation on Pillar One Amount A
- Mar 2022 | Public Consultation on Pillar One Amount A
- Feb 2022 | Public Consultation on Pillar One Amount A
With Hong Kong implementing Pillar 2 rules in 2025
- What should you do?
- How can KPMG help
