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Tax Analysis

Tax Analysis provides an in-depth analysis of all tax subjects and business-related changes

P202/2014 – 14 November 2014
BEPS Action 10:  Proposed modifications to transfer pricing guidelines relating to low value-adding intragroup services
[English] [Simplified Chinese]

P201/2014 – 7 November 2014
BEPS Action 7: Preventing the artificial avoidance of PE status
[English] [Simplified Chinese]

P200/2014 – 15 October 2014
BEPS Action 2: Hybrid mismatch arrangements
[English] [Simplified Chinese]

P199/2014 – 29 September 2014
OECD Release on Intangibles: Many Issues Unanswered
[English] [Simplified Chinese]

P198/2014 – 29 September 2014
OECD Releases the BEPS Project 2014 Deliverables
[English] [Simplified Chinese]

P197/2014 – 29 September 2014
OECD Chapter I Release: Important Guidance on Location-Specific Advantages and Passive Association
[English] [Simplified Chinese]

P196/2014 – 26 September 2014
BEPS Action 15: Developing a multilateral instrument to modify bilateral tax treaties
[English] [Simplified Chinese]

P195/2014 – 25 September 2014
BEPS Action 6: Preventing the granting of treaty benefits in inappropriate circumstances
[English] [Simplified Chinese]

P194/2014 – 24 September 2014
OECD Release on Transfer Pricing Documentation: The New Global Standard
[English] [Simplified Chinese] [Japanese]

H59/2014 – 6 August 2014
Hong Kong signs first tax information exchange agreement
[English] [Simplified Chinese]

P193/2014 – 11 July 2014
Transfer Pricing and ‘High and New Technology Enterprises’ in China: What you need to know
[English] [Simplified Chinese] [Japanese]

H58/2014 – 16 June 2014
Proposal to extend Hong Kong’s offshore fund exemption to private equity: A step in the right direction
[English] [Simplified Chinese]

P192/2014 – 21 May 2014
BEPS Action 6: Preventing the granting of treaty benefits in inappropriate circumstances
[English] [Simplified Chinese] [Japanese]

P191/2014 – 13 May 2014
BEPS Action 2: Hybrid mismatch arrangements
[English] [Simplified Chinese] [Japanese]

P190/2014 – 12 May 2014
BEPS Action 1: Tax challenges of the digital economy
[English] [Simplified Chinese] [Japanese]

H57/2014 – 25 March 2014
Hong Kong’s new Companies Ordinance creates opportunities for tax-free amalgamations
[English] [Simplified Chinese] [Japanese]

H56/2014 - 17 March 2014
Newly published advance ruling takes a hard line in determining the locality of profits
[English] [Simplified Chinese] [Japanese]

H55/2014 - 26 February 2014
2014/15 Hong Kong Budget Analysis: Visionary budget, cutting down "sweeteners" and few tax measures for individuals
[English] [Simplified Chinese] [Traditional Chinese] [Japanese]

H54/2014 - 26 February 2014
2014/2015 Hong Kong SAR Budget Highlights - Summary of allowances, deductions & tax rates
[English] [Simplified Chinese] [Traditional Chinese] [Japanese]

P189/2014 - 29 January 2014
New China-UK tax treaty enters into force
[English] [Simplified Chinese] [Japanese]

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