Intangible migration in the post-BEPS environment
Intangible migration in the post-BEPS environment
Hong Kong Tax Alert - Issue 7, July 2016
In a post-BEPS environment, intangible property (“IP”) related arrangements will become a focus of the tax authorities. Companies that perform Hong Kong based research and development activities, own any IP developed or used in Hong Kong and especially if that IP is owned in an offshore BVI or similar entity need to ensure they are BEPS ready. Company pays royalties to any related party will also be affected. Companies should review its tax position on IP at the earliest opportunity.
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