2025 issues
- Issues 4: The Highest Court upheld stamp duty group relief only applies to associated bodies corporate with share capital
- Issues 3: The IRD’s views on tax issues discussed in the 2024 annual meeting between the IRD and the HKICPA
- Issues 2: Hong Kong's company re-domiciliation regime set to launch
- Issues 1: A quick guide to the 2024/25 Hong Kong Profits Tax filing
Pillar Two
- May 2025 | Hong Kong moves forward with minimum tax implementation following legislative approval
- Apr 2025 | Draft Pillar 2 legislation refined and government responses to public feedback released
- Jan 2025 | Release of compilation of qualified legislation and information filing and exchange tools for GloBE Rules
- Jan 2025 | Administrative Guidance outlining an extension of the limitation of the use of deferred tax assets under the transitional rules
- Jan 2025 | OECD releases updates to global minimum tax administration
Nov 2024 | Update on Pillar 2 consultation outcome and implementation timeline in the Hong Kong SAR
Jul 2024 | The OECD’s transitional qualification mechanism for Pillar 2 legislation
Jun 2024 | The fourth tranche of Administrative Guidance on Pillar Two of BEPS 2.0
Feb 2024 | The third tranche of Administrative Guidance on Pillar Two of BEPS 2.0
Jan 2024 | The Hong Kong SAR has launched a public consultation on BEPS 2.0 implementation
Oct 2023 | The Multilateral Convention on the Subject to Tax Rule is open for signature
Aug 2023 | The Subject to Tax Rule and its potential application in the Hong Kong SAR
Jul 2023 | The second tranche of Administrative Guidance of Pillar Two
Jul 2023 | Template and guidance on the GloBE Information Return
Jul 2023 | Latest releases on Pillar One and Pillar Two of BEPS 2.0
Jul 2023 | Update on Pillar One and Pillar Two of BEPS 2.0
Feb 2023 | Administrative Guidance of Pillar Two under BEPS 2.0
Jan 2023 | Implementation package of Pillar Two under BEPS 2.0
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Key Contact
John Timpany
Head of Tax, Hong Kong SAR
Tax Reimagined Lead in Asia Pacific
KPMG China
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