HONG KONG TAX RESIDENCY CERTIFICATE, Newsletter
Certificate of Resident Status (CoR) for Individuals and Special Arrangement under COVID-19
In our September 2022 Issue of Newsletter, we will discuss Hong Kong Tax Update on COVID-19 and two recent prosecuted tax evasion cases published by the Inland Revenue Department (“IRD”).1. [...]
HONG KONG TAX RESIDENCY CERTIFICATE, Newsletter
Supporting documents for applying for the Certificate of Residence (“CoR”)
In our February 2022 edition, we will continue to study three issues about Hong Kong Certificate of Residence (CoR) in the 2020 Annual General Meeting between the Hong Kong Institute [...]
HONG KONG TAX RESIDENCY CERTIFICATE, Newsletter
Certificate of Residence (“CoR”) for Special Purpose Entities (“SPE”) under fund structure
In our February 2022 edition, we will continue to study three issues about Hong Kong Certificate of Residence (CoR) in the 2020 Annual General Meeting between the Hong Kong Institute [...]
HONG KONG TAX RESIDENCY CERTIFICATE, Newsletter
Relaxation of Procedures of claiming treaty benefits in the People’s Republic of China (“PRC”)
In October 2019, the State Taxation Administration (“STA”) issued Administrative Measures on Non-resident Taxpayers Claiming Tax Treaty Benefit (STA Public Notice [2019] No.35 (“PN 35”)), which took effect from 1 [...]
HONG KONG TAX RESIDENCY CERTIFICATE, Newsletter
Hong Kong-Georgia tax treaty in force in July 2021 and IRD’s view towards COR application
The Hong Kong-Georgia Double Taxation Agreement (DTA), which was signed in October 2020, will come into force from 1 July 2021. The DTA will have effect in respect of Hong [...]
Page [tcb_pagination_current_page] of [tcb_pagination_total_pages]
