Freelancers may see themselves as a causal employee working with different employers without committing his/her full time to them. However, without any relationship of “master
Due to the COVID-19 pandemic, governments have taken unprecedented measures such as implementing strict quarantine requirements and/or travel restrictions. As a result, senior executives who
The OECD is currently working on a new proposal to further address the Base Erosion and Profits Shifting (“BEPS”) project.
The Comprehensive Avoidance of Double Taxation Arrangement between Hong Kong and Macao (“DTA-HK/MC”) has entered into force on 18 August 2020. It will be applied
Pursuant to a co-operation framework agreement entered into in July 2017, Hong Kong, Macau and nine municipalities in the Guangdong Province of Mainland China including
Introduction A number of investors worldwide, including Hong Kong and Mainland China, maintain entities on the British Virgin Islands (“BVI”) for various purposes, such as
On 15 August 2019, the Financial Secretary of Hong Kong announced a number of relief measures (worth of approximately HKD 19.1 billion) to support businesses,
Introduction For the benefits of our own health, many of us conduct on a regular basis a body check, which potentially enables us to ‘spot’
Introduction In order to be entitled to certain tax benefits granted under double taxation agreements (“DTAs”) such as reduction of withholding tax rates on dividend
This article is a friendly reminder to taxpayers who have individual tax filing obligations in Hong Kong. Introduction On 2 May 2019, the Hong Kong
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