2022 issues
- Issue 30: The draft legislation on the foreign-sourced income exemption regime was passed
- Issue 29: The Court upheld upfront lump-sum spectrum licence fees as capital in nature and non-deductible
- Issue 28: The draft legislation on the tax concession for family offices in Hong Kong
- Issue 27: The proposed stamp duty exemption for certain transactions related to dual-counter stock
- Issue 26: Latest updates on the foreign-sourced income exemption regime in Hong Kong
- Issue 25: The Hong Kong SAR and Mauritius entered into a double tax agreement
- Issue 24: A closer look at the new foreign-sourced income exemption regime in Hong Kong
- Issue 23: Introduction of the Crypto-Asset Reporting Framework and the proposed amendments to the Common Reporting Standard
- Issue 22: The 10 points to note for applying for the Commissioner’s Opinion under the foreign-sourced income exemption regime
- Issue 21: The draft legislation of the foreign-sourced income exemption regime in Hong Kong is out
- Issue 20: 2022 Policy Address - Summary of key economic, business and tax measures
- Issue 19: The Court held taxpayers are entitled to refund of excessive tax reserve certificates purchased plus interest in unsettled tax dispute cases
- Issue 18: Hong Kong started the legislative process to modify its Double Tax Agreements through the BEPS Multilateral Instrument
- Issue 17: “Commissioner’s Opinion” as an interim measure to confirm compliance with the economic substance requirements under the revised FSIE regime
- Issue 16: Hong Kong will now implement the Pillar 2 Rules under BEPS 2.0 in 2024 at the earliest
- Issue 15: The Highest Court clarified company directors are not liable for additional taxes under section 82A for incorrect profits tax returns filed
- Issue 14: Hong Kong’s Double Tax Agreements will soon be modified by the OECD’s BEPS Multilateral Instrument
- Issue 13: Salaries Tax – Taxation of Share Awards (Vesting vs. Forfeiture)
- Issue 12: Time to fix profits tax relief for commercial buildings in Hong Kong
- Issue 11: The Court held an intra-group share transfer involving UK LLPs is eligible for section 45 stamp duty relief
- Issue 10: The HKSAR Government’s proposed changes to the offshore regime for passive income in Hong Kong
- Issue 9: Salaries Tax – Apportionment of Income for Double Taxation Relief
- Issue 8: The proposed profits tax concessions for various maritime services in Hong Kong
- Issue 7: Key Hong Kong corporate tax issues discussed in the 2021 annual meeting between the IRD and the HKICPA
- Issue 6: Salaries Tax – Tax Deduction for Domestic Rents
- Issue 5: The Court held the profits of an interposed Hong Kong trading company are not taxable in Hong Kong
- Issue 4: Salaries Tax – Termination of employment and restricted shares
- Issue 3: The Proposed Family Office Tax Exemption Regime in Hong Kong
- Issue 2: The updated EU grey list - Bermuda and BVI are added to the list whereas Hong Kong will change its tax law to be delisted
- Issue 1: The HKSAR Government announced a fifth round of pandemic relief measures
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