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Hong Kong Tax, Newsletter, Profit Tax Return

July 5, 2022

Provisional tax payable on royalties

In our May 2022 Issue of Newsletter, we will discuss certain tax issues addressed in the 2021 Annual Meeting between the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and [...]

Hong Kong Tax, Newsletter, Profit Tax Return

July 5, 2022

Taxation of financial instruments – Interaction between source and fair value taxation

In our May 2022 Issue of Newsletter, we will discuss certain tax issues addressed in the 2021 Annual Meeting between the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and [...]

Hong Kong Tax, Newsletter, Profit Tax Return

July 5, 2022

Application of the source principles to a datacentre or server permanent establishment (“PE”)

In our May 2022 Issue of Newsletter, we will discuss certain tax issues addressed in the 2021 Annual Meeting between the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and [...]

Hong Kong Tax, Newsletter

May 27, 2022

Proposed profits tax exemption for family office business

In our April 2022 Issue of Newsletter, we will discuss certain important Hong Kong Tax Updates in First Quarter of Year 2022.3.   Proposed profits tax exemption for family office [...]

Hong Kong Tax, Newsletter, Profit Tax Return

May 27, 2022

Court continues Hang Seng Bank case principle in determining source of profits

In our April 2022 Issue of Newsletter, we will discuss certain important Hong Kong Tax Updates in First Quarter of Year 2022.2.   Court continues Hang Seng Bank case principle in [...]

Hong Kong Tax, Newsletter, Salaries tax

May 27, 2022

New Tax Deduction for Domestic Rent

In our April 2022 Issue of Newsletter, we will discuss certain important Hong Kong Tax Updates in First Quarter of Year 2022.1.  New Tax Deduction for Domestic RentDomestic Rent Tax [...]

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