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• Hong Kong Profits Tax - Corporation

  Hong Kong Profits Tax - Corporation Section 14 of the Inland Revenue Ordinance levies profits tax on every person carrying on a trade, profession or business in Hong Kong in respe...

• 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 – 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...

• Hong Kong Tax – Advance Ruling (Continued 1)

  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

  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...