Introduction Global mobility has allowed more and more companies to request their personnel to carry out work duties outside the companies’ home tax jurisdiction. In
Introduction Mainland China has entered into double tax treaties/arrangements (“DTAs”) with more than 100 tax jurisdictions including Hong Kong, the Netherlands and several European countries.
Introduction This April 2018, most companies/organisations in Hong Kong will receive from the Hong Kong Inland Revenue Department (“IRD”) the annual Profits Tax Returns (Form
In Board of Review/Tax Tribunal Case X66, several appellants brought appeals to the Board of Review (“BoR”) under section 66 of the Hong Kong Inland
Introduction On the 7th of June 2017, Mainland China on behalf of Hong Kong, signed the Multilateral Convention to Implement Tax Treaty Related Measures to
Introduction Nowadays, companies are spending more and more time on not only protecting, but also on creating and developing their intellectual property (“IP”) such as
The 4th protocol (“Protocol”) to the 2006 Double Tax Arrangement between Mainland China and Hong Kong (“DTA”) has now entered into force and has become