Tax

Articles

Double taxation agreements: what they are and how they work

Everybody who deals with the topic of taxes will come into contact with a double taxation agreement at some point and will realize: it is...

Besteuerung von Offshore-Einkünften in Hong Kong ab 1. Januar 2023

Für alle, die Hong Kongs Steuersystem in den letzten Jahren oder Jahrzehnten insbesondere im Hinblick auf die Besteuerung von...

Refinements to Hong Kong’s FSIE (Foreign Source Income Exemption) Tax Regime

Thanks to the relatively low tax rate, Hong Kong has long been one of the renowned locations for business registration. Specifically, the...

How Tax Reform BEPS 2.0 Impacts International MNEs in Hong Kong

In a historical agreement signed on 1 July 2021, 130 nations endorsed a declaration outlining a framework for reforming international tax...

Hong Kong added to the EU list of non-cooperative countries and territories for tax purposes

With effect from 5th October 2021 Hong Kong has been added to the EU list of non-cooperative countries and territories for tax purposes....

Hong Kong in EU-Liste nicht kooperativer Länder und Gebiete für Steuerzwecke aufgenommen

Mit Wirkung vom 5. Oktober 2021 wurde Hongkong auf die EU-Liste nicht kooperativer Länder und Gebiete für Steuerzwecke gesetzt.

E-Commerce Profits Taxable If "Hong Kong-Sourced"

Hong Kong adopts a territorial principle of offshore taxation: only profits that are Hong Kong-sourced are taxable, and profits derived...

e-Commerce & Tax - The Locality Factor

The recent dilemma of the Inland Revenue Services’ attempt to tax both the Duchess of Cambridge and their royal baby highlights how even...

電子商務及稅務-地區因素

稅務部最近試圖向劍橋公爵夫人及皇室小成員徵稅，結果進退兩難，突顯人人都需要做好稅務計劃，即連皇室成員也不例外。在Commissioner of Inland Revenue V. Li & Fung (Trading) Ltd [2011] HKCFI 261案（HCIA...