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• 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...

• Hong Kong Profits Tax – Source of Profits

  Hong Kong Profits Tax – Source of Profits Hong Kong Profits Tax is territorial in nature and only profits which have, or which are deemed to have, a Hong Kong source subjects to ...

• Locality of Profits – Hong Kong Trading Companies

  Locality of Profits – Hong Kong Trading Companies In light of various court decisions, the Inland Revenue Department views on the locality of profits from trading in commodities ...

• Hong Kong Tax – Advance Ruling (Continued 2)

  Hong Kong Tax – Advance Ruling (Continued 2) According to Part 1 of Schedule 10 of the Hong Kong Inland Revenue Ordinance (“IRO”), advance ruling will not be made or Hong Kong ...