-
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 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 Filing Requirements In general, Profits Tax Return (“PTR”) must be completed and submitted to the Hong Kong Inla...
-
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 The Mainland of China and the Hong Kong Special Administrative Region entered into a new arrangement for the Avoidan...
-
Hong Kong Tax – Advance Ruling (Continued 1) 1. Advance Rulings (to obtain early decisions on uncertain tax matters) A ruling will only be given for a seriously contemplated ar...
-
Hong Kong Tax – Advance Ruling Advance Ruling under section 88A of the Hong Kong Inland Revenue Ordinance (“IRO”) is for those who wish to ascertain the tax position of a conte...
-
Hong Kong Tax – Field Audit and Investigation The Field Audit and Investigation Unit of the Hong Kong Inland Revenue Department (“IRD”) is responsible for conducting tax field ...
-
Introduction to Hong Kong Partnership Business General Where a person joins with other people to conduct business for getting profits, this is a partnership business. The Hong Ko...
-
Registration of Sole Proprietorship Business in Hong Kong Registration Procedures When you engage Kaizen to register your sole proprietorship business, please follow the procedur...
