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• Hong Kong Profits Tax – Requirements for Keeping Business Records

  Hong Kong Profits Tax – Requirements for Keeping Business Records Section 51C of the Inland Revenue Ordinance requires every person carrying on a trade, profession or business in...

• Hong Kong Profits Tax - Non-Hong Kong residents

  Hong Kong Profits Tax - Non-Hong Kong residents Section 14 of the Hong Kong Inland Revenue Ordinance (“IRO”) states that profits tax shall be charged for each year of assessment...

• Hong Kong Profits Tax – Computation of Profits Tax Liability

  Hong Kong Profits Tax – Computation of Profits Tax Liability This below pro-forma may assist you to prepare the profits tax computation of your company/business. HK$ HK$ Net...

• Hong Kong Profits Tax – Application for Holding Over of Provisional Profits Tax

  Hong Kong Profits Tax – Application for Holding Over of Provisional Profits Tax You may apply in writing for holding over all or part of your provisional profits tax for a year o...

• Hong Kong Profits Tax – Introduction

  Hong Kong Profits Tax – Introduction Profits tax is levied under the Inland Revenue Ordinance on the “assessable profits” of corporate entities, partnerships, trusts and sole p...

• Hong Kong Profits Tax – Current Major Profits Tax Rates

  Hong Kong Profits Tax – Current Major Profits Tax Rates (1) Hong Kong Normal and Two-Tiered Rates The Hong Kong profits tax rates applicable to corporations are as follows: Ty...

• Hong Kong Profits Tax – Expenditures with Special Deduction Rules/Tax Relief

  Hong Kong Profits Tax – Expenditures with Special Deduction Rules/Tax Relief Generally, all outgoings and expenses, to the extent to which they have been incurred by the taxpayer...

• Hong Kong Profits Tax – Filing Requirements and Payment of Tax

  Hong Kong Profits Tax – Filing Requirements and Payment of Tax Filing Requirements In general, Profits Tax Return (“PTR”) must be completed and submitted to the Hong Kong Inla...

• Hong Kong Profits Tax – Withholding Tax

  Hong Kong Profits Tax – Withholding Tax As previously discussed in our article regarding Hong Kong Non-residents, a non-resident who carries on a trade, profession or business in...

• Double Taxation Agreement between the Mainland of China and HK

  Double Taxation Agreement between the Mainland of China and HK The Mainland of China and the Hong Kong Special Administrative Region entered into a new arrangement for the Avoidan...