Hong Kong Tax Newsflash
2026
Public consultation launched on enhancements to tax concession regime for corporate treasury centres
Issue 276 - 30 July 2026
Hong Kong-Nigeria tax treaty signed
Issue 275 - 17 July 2026
Inland Revenue (Amendment) (Automatic Exchange of Information) Ordinance 2026 gazetted
Issue 274 - 3 July 2026
Carried Interest Tax Concession Enhancements Proposed – What Employers and Employees Should Know
GES Tax Newsflash - 23 June 2026
Hong Kong-Cyprus tax treaty signed
Issue 273 - 22 June 2026
Draft legislation on tax concessions for physical commodity trading and shipping-related activities gazetted
Issue 272 - 15 June 2026
Draft legislation on enhancement proposals for preferential tax regimes for asset and wealth management industry gazetted
Issue 271 - 12 June 2026
Draft Legislation on the Crypto-Asset Reporting Framework (CARF) and Amended Common Reporting Standard (CRS) Gazetted
Issue 270 - 12 June 2026
Corporate Treasury Centres tax concession enhancements action plan
Issue 269 - 11 June 2026
Updates on proposed tax deductions related to intellectual property
Issue 268 - 27 May 2026
Passage of stamp duty rate adjustment for high-value residential properties
Issue 267 - 20 May 2026
Passage of tax measures proposed in the 2025 Policy Address and the 2026-27 Budget
Issue 266 - 13 May 2026
Pillar Two update: Hong Kong signs Multilateral Agreement on exchange of GloBE information
Issue 265 - 11 May 2026
Draft legislation on the Administrative Framework Enhancement for Automatic Exchange of Information gazetted
Issue 264 - 2 April 2026
Tax matters clarified in the 2025 annual meeting between the IRD and HKICPA
Issue 263 - 2 April 2026
Hong Kong-Barbados tax treaty signed
Issue 262 - 24 March 2026
Proposed relaxation of stamp duty relief for intra-group transfers
Issue 261 - 9 March 2026
Updates on enhancement proposals for the preferential tax regimes for the asset and wealth management industry
Issue 260 - 5 March 2026
Hong Kong-Kyrgyz Republic tax treaty signed
Issue 259 - 4 March 2026
The 2026/27 Financial Budget: An Individual Perspective
GES Tax Newsflash - 27 February 2026
Hong Kong Tax and Investment Guide 2026
Tax deductions for capital expenditure on intellectual property under consultation
Issue 258 - 6 February 2026
Deloitte’s Recommendations (Chinese only)
2026/27 Hong Kong Budget
OECD Pillar Two: Side-by-side package released
Tax Newsflash - 7 January 2026
Hong Kong obtains qualified status under Pillar Two
Issue 257 - 6 January 2026
2025
Hong Kong Tax Update Newsletter
Year in Review 2025
Hong Kong-Norway tax treaty signed
Issue 256 - 18 December 2025
Implementation of Crypto-Asset Reporting Framework and Amended CRS in Hong Kong
Issue 255 - 17 December 2025
OECD model tax treaty update: new guidance on remote working permanent establishments
Issue 254 - 25 November 2025
Reporting of Fringe Benefits
GES Tax Newsflash - 21 November 2025
Digital Certificate of Resident Status
Issue 253 - 10 November 2025
Hong Kong-Rwanda tax treaty signed
Issue 252 - 10 October 2025
Key compliance requirements under Pillar Two rules in Hong Kong
Issue 251 - 3 October 2025
2025 Policy Address – Tax-related measures
Issue 250 - 17 September 2025
Hong Kong-Jordan tax treaty signed
Issue 249 - 11 September 2025
New basketball betting duty
Issue 248 - 11 September 2025
Further clarifications on the Foreign-sourced Income Exemption regime
Issue 247 - 28 July 2025
Proposed enhancements to tax concessions for the maritime service industry
Issue 246 - 15 July 2025
Proposed new tax concession for commodity trading business
Issue 245 - 10 July 2025
Global Minimum Tax and Hong Kong Minimum Top-up Tax Legislation Passed
Issue 244 - 28 May 2025
Hong Kong-Maldives tax treaty signed
Issue 243 - 27 May 2025
Views exchanged in the 2024 annual meeting between the Inland Revenue Department and HKICPA
Issue 242 - 22 May 2025
Patent Box regime clarified with new illustrative examples
Issue 241 - 19 May 2025
Passage of company re-domiciliation regime
Issue 240 - 16 May 2025
Passage of tax reduction measure and stamp duty scale adjustment
Issue 239 - 9 May 2025
New IRD service portals for e-filing
Issue 238 - 8 May 2025
Proposed amendments to the draft legislation on the Global Minimum Tax and Hong Kong Minimum Top-up Tax
Issue 237 - 17 April 2025
Update to the Hong Kong Transfer Pricing Regulatory Framework
Issue 236 - 17 January 2025
2024
Hong Kong Tax Update Newsletter
Year in Review 2024
Draft legislation of company re-domiciliation regime introduced
Issue 235 - 30 December 2024
Draft legislation on the Global Minimum Tax and Hong Kong Minimum Top-up Tax published in Gazette
Issue 234 - 27 December 2024
Commitment to implementing Crypto-Asset Reporting Framework
Issue 233 - 24 December 2024
Hong Kong’s tax treaties with Bangladesh and Croatia come into force
Issue 232 - 23 December 2024
Passage of enhancement measures for lease reinstatement costs and commercial/industrial building allowances
Issue 231 - 19 December 2024
Passage of stamp duty waivers for transfer of REIT units and jobbing business of options market makers
Issue 230 - 12 December 2024
Support Assisted Reproductive Services
GES Tax Newsflash - 5 December 2024
Enhancements to the preferential tax regimes for asset and wealth management industry under consultation
Issue 229 - 28 November 2024
Draft legislation on stamp duty waivers for transfer of REIT units and jobbing business of options market makers gazetted
Issue 228 - 8 November 2024
Updates on implementation of Global Minimum Tax and Hong Kong Minimum Top-up Tax
Issue 227 - 31 October 2024
Passage of progressive rating system for domestic tenements and resumption of hotel accommodation tax
Issue 226 - 24 October 2024
Draft legislation on enhancement measures for lease reinstatement costs and commercial/industrial building allowances gazetted
Issue 225 - 22 October 2024
Hong Kong-Türkiye tax treaty signed
Issue 224 - 26 September 2024
Top Talent Pass Scheme renewal
GES Tax Newsflash - 23 August 2024
IRD's latest views on Foreign-Sourced Income Exemption (FSIE) regime
Issue 223 - 17 July 2024
Resumption of hotel accommodation tax
Issue 222 - 9 July 2024
Latest legislative proposal on company re-domiciliation regime
Issue 221 - 8 July 2024
Introduction of enhancement measures for lease reinstatement costs and commercial/industrial building allowances
Issue 220 - 4 July 2024
Hong Kong-Armenia tax treaty signed
Issue 219 - 28 June 2024
Passage of patent box tax concession
Issue 218 - 26 June 2024
Passage of tax measures proposed in the 2023 Policy Address and the 2024-25 Budget
Issue 217 - 23 May 2024
Profits Tax matters discussed in the 2023 annual meeting between the Inland Revenue Department and HKICPA
Issue 216 - 30 April 2024
Abolition of all demand-side stamp duty measures for residential properties
Issue 215 - 16 April 2024
Draft legislation on patent box tax concession
Issue 214 - 10 April 2024
Hong Kong-Bahrain tax treaty signed
Issue 213 - 6 March 2024
Details of the new Capital Investment Entrant Scheme (Chinese only)
Issue 212 - 5 March 2024
The 2024/25 Financial Budget
GES Tax Newsflash - 29 February 2024
Hong Kong 2024/25 Budget Highlights
Issue 211 - 28 February 2024
Passage of the enhanced aircraft leasing preferential tax regime
Issue 210 - 23 February 2024
Hong Kong removed from EU watchlist on tax cooperation
Issue 209 - 21 February 2024
Newly published advance ruling and updated guidance on single family office tax concession
Issue 208 - 9 February 2024
Passage of stamp duty adjustments for residential properties
Issue 207 - 2 February 2024
Hong Kong-Croatia tax treaty signed
Issue 206 - 26 January 2024
Passage of tax deductions for spectrum utilization fees
Issue 205 - 19 January 2024
2023
Hong Kong Tax Update Newsletter
Year in Review 2023
Hong Kong Pillar 2 QDMTT / HKMTT and GloBE Rules consultation
Issue 204 - 21 December 2023
Passage of tax certainty enhancement scheme for onshore capital gains
Issue 203 - 7 December 2023
Inland Revenue Department issued guidance (DIPN) on court-free amalgamation and transfer of assets without sale
Issue 202 - 5 December 2023
Draft legislation on tax deductions for spectrum utilization fees gazetted
Issue 201 - 1 December 2023
Passage of refined Foreign-Sourced Income Exemption (FSIE) regime for disposal gains
Issue 200 - 30 November 2023
US tax authority focuses on foreign-parented groups
US Tax Newsflash - 28 November 2023
Enhancements of the aircraft leasing preferential tax regime
Issue 199 - 23 November 2023
Stamp duty rate reduction on stock transfer comes into operation today
Issue 198 - 17 November 2023
Payment made for standing by for work on rest days, statutory and public holidays is chargeable to Hong Kong Salaries Tax
GES Tax Newsflash - 16 November 2023
The Chief Executive’s 2023 Policy Address
GES Tax Newsflash - 30 October 2023
2023 Policy Address – Tax-related measures
Issue 197 - 27 October 2023
Draft legislation on tax certainty enhancement scheme for onshore capital gains
Issue 196 - 25 October 2023
Foreign-Sourced Income Exemption (FSIE) regime for disposal gains refined – draft legislation released
Issue 195 - 16 October 2023
Consultation on patent box tax incentive
Issue 194 - 7 September 2023
Hong Kong-Bangladesh tax treaty signed
Issue 193 - 1 September 2023
Updates on refinements to Foreign-Sourced Income Exemption (FSIE) regime for disposal gains
Issue 192 - 17 August 2023
Updates on tax certainty enhancement scheme for onshore capital gains
Issue 191 - 9 August 2023
Passage of Risk-based Capital (RBC) regime for insurance industry
Issue 190 - 7 July 2023
New procedures on application for tax exemption status as charitable bodies
Issue 189 - 3 July 2023
Hong Kong-Mauritius tax treaty in force
Issue 188 - 28 June 2023
Passage of tax measures proposed in the 2022 Policy Address and the 2023-24 Budget speech
Issue 187 - 27 June 2023
Views exchanged in the 2022 annual meeting between the Inland Revenue Department and HKICPA
Issue 186 - 26 June 2023
Revised application forms for Certificate of Resident Status (CoR)
Issue 185 - 12 June 2023
Company re-domiciliation regime under consultation
Issue 184 - 23 May 2023
Adjustment of stamp duty rates on property transactions
Issue 183 - 22 May 2023
Multilateral Instrument – Synthesised texts of tax treaties published
Issue 182 - 15 May 2023
Proposed tax treatment regarding implementation of Risk-based Capital (RBC) regime for insurance industry
Issue 181 - 11 May 2023
Passage of bill for family office tax concession
Issue 180 - 10 May 2023
Proposed enhancements to family office tax concessions
Issue 179 - 26 April 2023
Tax measures in 2023-24 Budget
Issue 178 - 25 April 2023
Consultation on refinements to Foreign-sourced Income Exemption (FSIE) regime for disposal gains launched
Issue 177 - 19 April 2023
Tax certainty enhancement scheme for onshore capital gain under consultation
Issue 176 - 27 March 2023
Hong Kong 2023/24 Budget Highlights
Issue 175 - 22 February 2023
Hong Kong still on EU watchlist, FSIE regime needs refinement
Issue 174 - 16 February 2023
Introduction of "exit endorsement for talents" by Mainland authorities
Issue 173 - 13 February 2023
Immigration Department appeals to residents to make appointments before applying for identity cards
Issue 172 - 8 February 2023
OECD released administrative guidance on global minimum tax
Issue 171 - 3 February 2023
Passage of stamp duty exemption for certain dual-counter stock transactions
Issue 170 - 19 January 2023
2022
Hong Kong Tax Update Newsletter
Year in Review 2022
Top Talent Pass Scheme
Issue 169 - 29 December 2022
Passage of foreign-sourced income exemption (FSIE) regime
Issue 168 - 14 December 2022
Extend facilitation measure to accept applications for extension of stay
Issue 167 - 13 December 2022
Draft legislation on tax concession for family office gazetted
Issue 166 - 9 December 2022
Updates and clarifications on foreign-sourced income exemption (FSIE) regime
Issue 165 - 6 December 2022
Hong Kong-Mauritius tax treaty signed
Issue 164 - 14 November 2022
Proposed amendments to the draft legislation for foreign-sourced income exemption (FSIE) regime
Issue 163 - 11 November 2022
New Initiatives to Attract Business and Talents - Chief Executive’s 2022 Policy Address
Issue 162 - 20 October 2022
Multilateral Instrument for tax treaty to be effective in Hong Kong
Issue 161 - 3 October 2022
Ruling mechanism to obtain early comfort on economic activity levels for foreign-source passive income exemption
Issue 160 - 23 September 2022
Tax concession for carried interest – guidelines on auditor's report for fund certification
Issue 159 - 8 September 2022
Hong Kong defers the implementation of Pillar Two
18 August 2022
Passage of tax concessions for shipping-related activities
Issue 158 - 22 July 2022
Passage of tax deductions for domestic rents – effective from year of assessment 2022/23
Issue 157 - 28 June 2022
Continuation of relief measure: Waiver of surcharges for payment of tax by instalments
Issue 156 - 24 June 2022
Foreign source income exemption regime for passive income under consultation
Issue 155 - 22 June 2022
Proposed tax concessions for shipping-related activities
Issue 154 - 8 June 2022
Multilateral Instrument - instrument of approval deposited for Hong Kong
Issue 153 - 27 May 2022
Views exchanged during the 2021 annual meeting between the Inland Revenue Department and HKICPA
Issue 152 - 17 May 2022
Passage of tax reduction measure proposed in the 2022-23 Budget
Issue 151 - 11 April 2022
Proposed tax concession for family offices in Hong Kong
Issue 150 - 18 March 2022
Tax measures proposed in the 2022-23 Budget speech
Issue 149 - 3 March 2022
Hong Kong SAR Budget 2022/2023
Issue 148 - 23 February 2022
2021
Hong Kong Tax Update Newsletter
Year in Review 2021
Prepare for electronic filing of profits tax returns
Issue 147 - 30 November 2021
The Legislative Assembly of the Macao Special Administrative Region held a first reading and voted on a bill to approve Tax Code (Chinese only)
Issue 146 - 11 November 2021
Hong Kong in EU watchlist on tax cooperation due to territorial source regime
Issue 145 - 6 October 2021
Inland Revenue Department issued guidance on tax issues arising from the COVID-19 pandemic
Issue 144 - 3 August 2021
Hong Kong-Georgia tax treaty in force
Issue 143 - 6 July 2021
Relief measure: waiver of surcharges for payment of tax by instalments
Issue 142 - 23 June 2021
Passage of bills on tax treatment on amalgamation; deductions of foreign tax; filing of returns; and increased stamp duty rate on stock transfers
Issue 141 - 4 June 2021
Apportionment method for calculating exempted income for salaries tax purpose
Issue 140 - 26 May 2021
Passage of tax concession for carried interest and various tax measures
Issue 139 - 29 April 2021
New Bill on deduction of foreign tax, court-free amalgamation and electronic filing of tax return
Issue 138 - 19 March 2021
Gazettal of tax measures proposed in the 2021-22 Budget speech
Issue 137 - 10 March 2021
Hong Kong SAR Budget 2021/2022
Issue 136 - 24 February 2021
Draft legislation proposing Hong Kong tax exemption on carried interest gazetted
Issue 135 - 9 February 2021
Tax concession for insurance-related businesses will come into operation in March 2021
Issue 134 - 21 January 2021
Hong Kong-Serbia tax treaty in force
Issue 133 - 6 January 2021
2020
Hong Kong Tax Update Newsletter
Year in Review 2020
Abolishing doubled ad valorem stamp duty on non-residential property transactions
Issue 132 - 26 November 2020
Hong Kong-Georgia tax treaty signed
Issue 131 - 9 October 2020
Views exchanged during the 2020 annual meeting between the Inland Revenue Department and HKICPA
Issue 130 - 7 October 2020
Inland Revenue Department requesting information on Transfer Pricing Documentation (Form IR1475)
Issue 129 - 18 September 2020
Hong Kong-Serbia tax treaty signed
Issue 128 - 2 September 2020
Extension of relief measure on payment of tax by instalments
Issue 127 - 31 August 2020
Hong Kong-Macao tax treaty in force
Issue 126 - 27 August 2020
Long awaited proposal and consultation – Hong Kong tax concession for carried interest
Issue 125 - 24 August 2020
Inland Revenue Department issued guidance on Unified Tax Exemption Regime for funds
Issue 124 - 2 July 2020
Passage of Concessionary Measures for Ship Leasing Businesses
Issue 123 - 19 June 2020
Passage of Tax Reduction Measure
Issue 122 - 11 June 2020
Tax exemption for subsidies under the Anti-epidemic Fund
Issue 121 - 29 May 2020
Macau - Relief measures for COVID-19 epidemic
Issue 120 - 15 April 2020
Hong Kong - Relief measures for COVID-19 epidemic
Issue 119 - 9 April 2020
Massive US Tax Relief Act to Combat Economic Fallout From COVID-19
Issue 118 - 31 March 2020
Arrangement between the Mainland and Hong Kong for automatic exchange of country-by-country reports in effect
Issue 117 - 5 March 2020
Equal treatment for spouses in same-sex marriages
Issue 116 - 28 February 2020
Hong Kong 2020/21 Budget Highlights
Issue 115 - 26 February 2020
Introduction of concessionary measures for Ship Leasing businesses
Issue 114 - 24 February 2020
Amendment to Macao Complementary Tax Regulations
Issue 113 - 20 January 2020
Hong Kong-Estonia Hong Kong-Cambodia tax treaties in force
Issue 112 - 3 January 2020
2019
Hong Kong Tax Update Newsletter
Year in Review 2019
Introduction of concessionary measures for Hong Kong Insurers – What has changed?
Issue 111 - 23 December 2019
Extended Deadline for Local Filing of Country-by-Country ("CbC") Report in Hong Kong
Issue 110 - 20 December 2019
Hong Kong-Mainland Double Taxation Arrangement 5th protocol in force
Issue 109 - 13 December 2019
Hong Kong-Macao tax treaty signed
Issue 108 - 6 December 2019
HKSAR announced new package of relief measures to support enterprises and individuals
Issue 107 - 5 December 2019
Court of Final Appeal affirms termination payment not subject to salaries tax
Issue 106 - 28 November 2019
Update on the Macao-Hong Kong double taxation arrangement
Issue 105 - 20 November 2019
Passage of Tax Reduction Measure
Issue 104 - 7 November 2019
Hong Kong's upcoming Country-by-Country ("CbC") reporting obligations - Stocktaking before year-end
Issue 103 - 4 November 2019
Hong Kong-Estonia tax treaty signed
Issue 102 - 4 October 2019
Vacant property rates bill introduced
Issue 101 - 2 October 2019
IRD made further changes to the published guidance on deduction of foreign taxes
Issue 100 - 3 September 2019
HKSAR announced enhanced measures to support enterprises and individuals
Issue 99 - 19 August 2019
IRD revises guidance on deduction of foreign taxes
Issue 98 - 31 July 2019
IRD issues new guidance on Transfer Pricing and Documentation rules
Issue 97 - 24 July 2019
Hong Kong-Cambodia tax treaty signed
Issue 96 - 28 June 2019
Passage of 2019-20 Budget Measures Suspended
Issue 95 - 4 July 2019
IRD's announcement on application for Certificate of Resident
Issue 94 - 17 May 2019
Impact of recent economic substance laws from a Hong Kong perspective
Issue 93 - 15 May 2019
Hong Kong removed from EU watchlist on tax cooperation
Issue 92 - 21 March 2019
Passage of Legislation on tax treatment of financial instrument and tax exemption for funds
Issue 91 - 13 March 2019
Hong Kong 2019/20 Budget Highlights
Issue 90 - 27 February 2019
IRD releases new version of profits tax return
Issue 89 - 20 February 2019
The banking LAC tax ordinance in effect
Issue 88 - 18 February 2019
Hong Kong IRD guidance on CbCR notification process
Issue 87 - 25 January 2019
Hong Kong-Finland Tax Treaty in Force
Issue 86 - 2 January 2019
2018
Hong Kong-India tax treaty in force
Issue 85 - 10 December 2018
Three concessionary tax measures come into operation
Issue 84 - 19 November 2018
Bill proposes various changes
Issue 83 - 15 November 2018
Discussion paper on the legislative proposal on tax exemption for investment funds
Issue 82 - 8 November 2018
Taxation of financial instruments under IFRS / HKFRS 9
Issue 81 - 7 November 2018
Enhanced deduction regime for R&D expenditure in effect
Issue 80 - 5 November 2018
The Banking LAC – Tax Draft Bill Explained – In Brief
Issue 79 - 1 November 2018
Tax reserve certificate for tax in dispute
Issue 78 - 29 October 2018
Passage of expanded deduction for purchase of intellectual property rights
Issue 77 - 6 July 2018
Tax measures introduced to relieve individual tax burden and provide tax incentives for environmental protection and bond market
Issue 76 - 13 June 2018
Hong Kong-Finland tax treaty signed
Issue 75 - 30 May 2018
Passage of 2018-19 Budget measures
Issue 74 - 29 May 2018
Amendment to offshore funds tax exemption regime in Hong Kong gazetted
Issue 73 - 7 May 2018
Hong Kong-India tax treaty signed
Issue 72 - 28 March 2018
Passage of two-tiered profits tax regime
Issue 71 - 22 March 2018
Hong Kong 2018/19 Budget Highlights
Issue 70 - 28 February 2018
Macau was removed from the European Union (EU) tax haven blacklist
Issue 69 - 26 January 2018
Stamp duty rate for residential property increased upon passage of legislation
Issue 68 - 22 January 2018
2017
HK-Belarus tax treaty in force
Issue 67 - 20 December 2017
Macau is included in the EU tax haven blacklist
Issue 66 - 14 December 2017
HK-Latvia and HK-Pakistan tax treaties in force
Issue 65 - 4 December 2017
New tax policy directions
Issue 64 - 26 October 2017
A step to pave the way for AEOI and BEPS actions
Issue 63 - 19 October 2017
Tax measures announced in the Policy Address 2018/19
Issue 62 - 11 October 2017
HK-Saudi Arabia tax treaty signed
Issue 61 - 30 August 2017
FSDC recommends expansion of offshore PE fund profits tax exemption
Issue 60 - 7 August 2017
Hong Kong Government releases BEPS consultation report
Issue 59 - 1 August 2017
Open-ended Fund Company legislation progressing
Issue 58 - 18 July 2017
Automatic exchange of financial account information (AEOI) in tax matters in Hong Kong
Issue 57 - 13 June 2017
Passage of 2017/18 budget measures / Update on stamp duty
Issue 56 - 6 June 2017
HK-Pakistan tax treaty signed
Issue 55 - 24 February 2017
2017/18 Hong Kong Budget Highlights
Issue 54 - 22 February 2017
HK-Belarus tax treaty signed
Issue 53 - 23 January 2017
2016
Update on the IRD's guidelines on court-free company amalgamation
Issue 52 - 22 December 2016
HK-Romania tax treaty in force
Issue 51 - 14 December 2016
Proposed increase of stamp duty rate for residential property transactions
Issue 50 - 7 Novermber 2016
IRD's annual report 2015-16
Issue 49 - 14 October 2016
HK-Korea tax treaty in force
Issue 48 - 6 October 2016
The Inland Revenue Department issues guidance on corporate treasury centre rules
Issue 47 - 13 September 2016
3rd protocol of Macau-Mainland China Tax Treaty was signed
Issue 46 - 18 August 2016
HK-Russia tax treaty in force
Issue 45 - 12 August 2016
Passage of new law for Automatic Exchange of Information (AEOI)
Issue 44 - 24 June 2016
Update on Certificate of Hong Kong Resident Status (CoR) Application
Issue 43 - 17 June 2016
The Inland Revenue Department Issues Guidance on Extended Offshore Funds Law
Issue 42 - 6 June 2016
Passage of Hong Kong Corporate Treasury Centre rules
Issue 41 - 27 May 2016
Passage of 2016/17 Budget Measures
Issue 40 - 24 May 2016
BEPS in Hong Kong – How the IRD reacts?
Issue 39 - 9 May 2016
HK-Latvia tax treaty signed
Issue 38 - 27 April 2016
International Tax Newsflash - United Kingdom Budget 2016 announced
Issue 37 - 26 April 2016
2016/17 Budget Highlights
Issue 36 - 24 February 2016
International Tax Newsflash - HK-Russia tax treaty signed / AEOI bill gazetted
Issue 35 - 29 January 2016
2015
HK-UAE tax treaty in force
Issue 34 - 23 December 2015
HK-Romania tax treaty signed
Issue 33 - 27 November 2015
IRD's latest view on Certificate of Sesident Status
Issue 32 - 25 November 2015
Mainland referral letter not required for Certificate of HK Resident Status application / HK-South Africa tax treaty in force
Issue 31 - 12 November 2015
HK's tax co-operation status clarified / HK Government's commitment to AEOI / Orders on TIEAs with Nordic jurisdictions and HK-China DTA 4th protocol gazetted / HK-Italy tax treaty in force
Issue 30 - 20 October 2015
Breaking News: Profits Tax Exemption Law for Private Equity Funds in effect
Issue 29 - 17 July 2015
Passage of 2015/16 Budget measures
Issue 28 - 13 July 2015
Notes exchanged with Japan regarding the EoI article in CDTA in force
Issue 27 - 9 July 2015
International Tax Newsflash -United Kingdom Budget 2015 announced (bilingual version)
Issue 26 - 26 March 2015
Expansion of the Offshore Funds Law - Inland Revenue (Amendment) Bill 2015
Issue 25 - 24 March 2015
HK-Vietnam DTA (2nd Protocol) entered into force
Issue 24 - 27 February 2015
2015/16 Budget highlights
Issue 23 - 25 February 2015
Stamp duty waiver for ETFs
Issue 22 - 24 February 2015
Revised application forms for tax resident certificate
Issue 21 - 4 February 2015
2014
THK-UAE tax treaty signed / Notes exchanged with Japan regarding the EoI article in CDTA / Stamp duty waiver for ETFs / Practice notes issued by the IRD / The IRD's Annual Report 2013-14 / Tax return administration
Issue 20 - 15 December 2014
Tax issues discussed in the annual meeting between the IRD and HKICPA
Issue 19 - 3 November 2014
HK-South Africa Tax Treaty signed / Orders gazetted: HK-Korea DTA / HK-Vietnam DTA (2nd Protocol)
Issue 18 - 23 October 2014
Hong Kong-Korea Tax Treaty signed
Issue 17 - 10 July 2014
Passage of 2014-15 Budget / HK-US TIEA entered into force
Issue 16 - 30 June 2014
Immigration Department steps up enforcement during Chinese New Year: Nonresident performers reminded to comply with Hong Kong immigration and tax rules
Issue 15 - 21 February 2014
Bill passed to lower tax of captive insurers / Company fined for failure to notify chargeability
Issue 14 - 25 March 2014
Hong Kong - Qatar Tax Treaty in force / Inland Revenue (Amendment) Bill gazetted
Issue 13 - 2 January 2014
2013
Proposed profits tax exemption on private equity funds
Issue 12 - 2 December 2013
Nice Cheer Case Update: Taxpayer won again in the Court of Final Appeal
Issue 11 - 15 November 2013
Update on DIPN 49 re intellectual property rights / Hong Kong-Kuwait Tax Treaty in force
Issue 10 - 26 July 2013
Hong Kong - Qatar Tax Treaty signed
Issue 8 - 14 May 2013
Hong Kong-Malaysia Tax Treaty effective procedures for putting Tax Treaty into effect
Issue 7 - 8 May 2013
Hong Kong – Guernsey Tax Treaty signed
Issue 6 - 26 April 2013
Tax Information Exchange Agreements (TIEAs) Inland Revenue (Amendment) Bill 2013 gazetted
Issue 5 - 22 April 2013
Further measures on Ad Valorem Stamp Duty to address the overheated property market
Issue 4 - 26 February 2013
Application of Section 15(1)(ba) in dispute
Issue 3 - 22 January 2013
Hong Kong - Italy Tax Treaty Signed
Issue 2 - 16 January 2013
Clarification on HK-France DTA sought: Branch Remittance Tax in France exempted
Issue 1 - 1 January 2013
