2024 issues
- Issues 15: Treatment of foreign-sourced in-kind dividends under the FSIE regime
- Issues 14: The court held management fees paid to a BVI group company are not deductible
- Issues 13: Draft legislation on (1) deduction for lease reinstatement costs and (2) allowances for commercial / industrial buildings
- Issues 12: 2024 Policy Address – Summary of key tax and business measures
- Issues 11: A court case on taxability of profits from container trading and leasing
- Issues 10: Accounting and tax treatments of provision for long service payments after the abolition of the offsetting mechanism
- Issues 09: The Court of Appeal holds that stamp duty group relief only applies to associated companies with issued share capital
- Issues 08: The IRD released further guidance on the foreign-sourced income exemption regime
- Issues 07: The patent box tax incentive in Hong Kong comes into operation
- Issues 06: Enhancing profits tax reliefs for lease reinstatement costs and commercial/industrial buildings in Hong Kong SAR
- Issues 05: Key tax issues discussed in the 2023 annual between the IRD and the HKICPA
- Issues 04: Further details of the patent box tax incentive unveiled in the draft legislation released
- Issues 03: A quick guide to the 2023/24 profits tax filing
- Issues 02: Hong Kong is now off the EU grey list for tax purposes
- Issues 01: The Hong Kong SAR and Croatia entered into a double tax agreement
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