Articles

Popular Articles
popular-article-image
22 September 2020
C&C REVEALS THE IMPORTANT TIPS OF SETTING UP A CHARITY IN HONG KONG
popular-article-image
24 August 2020
OFFSHORE FUND EXEMPTION REGIME FOR HONG KONG-DOMICILED FUNDS
Practice Note (DIPN) 61 to provide clarification on its view on offshore fund exemptions for Hong Kong–domiciled funds. While the offshore fund exemptions initially only applied to non-resident funds, effective from 1 April 2019 these profits tax exemptions also became applicable to Hong Kong–domiciled funds.
popular-article-image
25 July 2020
PRC INDIVIDUAL INCOME TAX REFORMS: ANTI-AVOIDANCE TAX PROVISIONS (SERIES 2)
In this second part, we will look at the anti-avoidance tax provisions that have been integrated into the IIT law and their significant impact on overseas investments by PRC individual tax residents, and will also provide a general comparison of Hong Kong and Mainland tax rates on various forms of income earned by an individual.
22 September 2020
C&C REVEALS THE IMPORTANT TIPS OF SETTING UP A CHARITY IN HONG KONG
article-background
24 August 2020
OFFSHORE FUND EXEMPTION REGIME FOR HONG KONG-DOMICILED FUNDS
Practice Note (DIPN) 61 to provide clarification on its view on offshore fund exemptions for Hong Kong–domiciled funds. While the offshore fund exemptions initially only applied to non-resident funds, effective from 1 April 2019 these profits tax exemptions also became applicable to Hong Kong–domiciled funds.
article-background
25 July 2020
PRC INDIVIDUAL INCOME TAX REFORMS: ANTI-AVOIDANCE TAX PROVISIONS (SERIES 2)
In this second part, we will look at the anti-avoidance tax provisions that have been integrated into the IIT law and their significant impact on overseas investments by PRC individual tax residents, and will also provide a general comparison of Hong Kong and Mainland tax rates on various forms of income earned by an individual.
article-background
Latest Articles
article-image
29 February 2024
Analysis of the IRD guidance on the unified funds tax exemption regime and carried interest tax concessions
article-image
22 February 2024
5 differences between Hong Kong and China Taxation
article-image
22 February 2024
5 differences between Hong Kong and China Taxation
article-image
01 February 2024
Family Office Tax Concession
article-image
26 January 2024
Hong Kong Patent Box Tax Incentive
article-image
15 January 2024
Quick Summary of BEPS Pillar 2 Implementation and Hong Kong's Approach to Global Minimum Tax and HKMT
article-image
15 January 2024
Quick Summary of BEPS Pillar 2 Implementation and Hong Kong's Approach to Global Minimum Tax and HKMT
article-image
29 October 2023
TAX FIELD AUDIT IN HONG KONG
article-image
04 September 2023
2023 UPDATED GUIDE TO FSIE (FOREIGN-SOURCED INCOME EXEMPTION REGIME)
article-image
22 December 2022
Carried Interest Tax Concessions For Fund Managers – Introduction to Tax Relief on Hong Kong’s Limited Partnership Funds and Open-Ended Fund Companies
article-image
14 November 2022
CHENG & CHENG TAXATION REVEALS HOW THE FOREIGN-SOURCED INCOME EXEMPTION REGIME IS A RADICAL CHANGE TO THE SOURCE CONCEPT OF HONG KONG’S TAXATION SYSTEM
article-image
29 September 2022
CHENG & CHENG REVEALS THE IMPORTANCE OF BALANCING INTERESTS OF HKIRD IN TRANSFER PRICING MATTER
article-image
29 February 2024
Analysis of the IRD guidance on the unified funds tax exemption regime and carried interest tax concessions
article-image
22 February 2024
5 differences between Hong Kong and China Taxation
article-image
22 February 2024
5 differences between Hong Kong and China Taxation
article-image
01 February 2024
Family Office Tax Concession
article-image
26 January 2024
Hong Kong Patent Box Tax Incentive
article-image
15 January 2024
Quick Summary of BEPS Pillar 2 Implementation and Hong Kong's Approach to Global Minimum Tax and HKMT
article-image
15 January 2024
Quick Summary of BEPS Pillar 2 Implementation and Hong Kong's Approach to Global Minimum Tax and HKMT
article-image
29 October 2023
TAX FIELD AUDIT IN HONG KONG
article-image
04 September 2023
2023 UPDATED GUIDE TO FSIE (FOREIGN-SOURCED INCOME EXEMPTION REGIME)
article-image
22 December 2022
Carried Interest Tax Concessions For Fund Managers – Introduction to Tax Relief on Hong Kong’s Limited Partnership Funds and Open-Ended Fund Companies
article-image
14 November 2022
CHENG & CHENG TAXATION REVEALS HOW THE FOREIGN-SOURCED INCOME EXEMPTION REGIME IS A RADICAL CHANGE TO THE SOURCE CONCEPT OF HONG KONG’S TAXATION SYSTEM
article-image
29 September 2022
CHENG & CHENG REVEALS THE IMPORTANCE OF BALANCING INTERESTS OF HKIRD IN TRANSFER PRICING MATTER
icon
0/0
icon
Articles by Services
article-image
29 February 2024
Analysis of the IRD guidance on the unified funds tax exemption regime and carried interest tax concessions
article-image
22 February 2024
5 differences between Hong Kong and China Taxation
article-image
22 February 2024
5 differences between Hong Kong and China Taxation
article-image
01 February 2024
Family Office Tax Concession
article-image
26 January 2024
Hong Kong Patent Box Tax Incentive
article-image
15 January 2024
Quick Summary of BEPS Pillar 2 Implementation and Hong Kong's Approach to Global Minimum Tax and HKMT
article-image
15 January 2024
Quick Summary of BEPS Pillar 2 Implementation and Hong Kong's Approach to Global Minimum Tax and HKMT
article-image
29 October 2023
TAX FIELD AUDIT IN HONG KONG
article-image
29 February 2024
Analysis of the IRD guidance on the unified funds tax exemption regime and carried interest tax concessions
article-image
22 February 2024
5 differences between Hong Kong and China Taxation
article-image
22 February 2024
5 differences between Hong Kong and China Taxation
article-image
01 February 2024
Family Office Tax Concession
article-image
26 January 2024
Hong Kong Patent Box Tax Incentive
article-image
15 January 2024
Quick Summary of BEPS Pillar 2 Implementation and Hong Kong's Approach to Global Minimum Tax and HKMT
article-image
15 January 2024
Quick Summary of BEPS Pillar 2 Implementation and Hong Kong's Approach to Global Minimum Tax and HKMT
article-image
29 October 2023
TAX FIELD AUDIT IN HONG KONG