Under the CRS, we are required to determine where you are “tax resident” (this will usually be where you are liable to pay income or corporate taxes). We will base this on information we have already or we may ask you for additional details. ...
Moving in to or out of Hong Kong? Get in-depth information for expats on different taxes and how to deal with them.
Offshore rental income or gain from disposal of foreign real estate owned by a Hong Kong resident individual is generally not subject to Hong Kong tax. Customs duties Hong Kong SAR does not impose customs duties on imported goods. Excise tax is levied on limited categories of dutiable commoditie...
16 Hong Kong tax issues arising from outbound investments by Hong Kong resident taxpayers This article is written from the perspectives of teaching and learning, with an aim to clarify and consolidate the Hong Kong tax issues arising from 'outbound' investments made by Hong Kong resident taxpayers...
aligning commercial substance in order to obtain Hong Kong tax resident certificate and enable taxpayers to apply and enjoy treaty benefit claims or protection, advising on preparation of necessary legal documents to substantiate the tax filing position, ...
The Foreign-sourced Income Amendment Ordinance has applied the definition of “permanent establishment” in Hong Kong according to Schedule 17G of the IRO and “Hong Kong resident person” under section 50AAC(1) of the IRO, as are relevant for determining liability for property tax, ...
Routine profit test: The group’s profit (loss) before income tax in Hong Kong is equal to or less than the SBIE amount, for constituent entities resident in Hong Kong under the CbCR, as calculated under the GloBE rule. The Hong Kong Government also proposes to...
Given Hong Kong's increasing network of Double Taxation Agreements/ Arrangement (DTAs), obtaining a Certificate of Resident Status (CoR) in Hong Kong in order to utilise the tax benefits under a DTA has become an important part of tax planning for multinational corporations and Chinese enterprises...
Kong residentis an individual who normally resides in Hong Kong or who stays for more than 180 days during one tax year. Likewise, a tax resident is also acompany incorporated in Hong Kongor a legal entity incorporated in another jurisdiction but which is managed/controlled from Hong Kong. ...
Since the dividends were received in Hong Kong, the new FSIE regime would apply to the dividends. 由于股息是在香港收取的,因此新FSIE制度将适用于这些股息。 Example 6-Preferential tax regime 示例6-优惠税制 Ship Lessor-HK, an MNE entity and a qualifying ship lessor resident in Hong Kong, carried...