We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 107

Individual Income Tax on the income received upon withdrawal from investment

  • Baker & McKenzie
  • -
  • China, Hong Kong
  • -
  • September 28 2011

Various types of income derived by individual investors due to withdrawal from investments, joint projects or other activities should all be recognized as “income from transfer of property” and are subject to Individual Income Tax

New Canada-Hong Kong tax treaty

  • Torys LLP
  • -
  • Canada, Hong Kong
  • -
  • November 23 2012

On November 11, 2012, the Government of Canada and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China signed a comprehensive tax treaty

Upcoming supplementary rules for Notice 698

  • Baker & McKenzie
  • -
  • China, Hong Kong
  • -
  • September 28 2012

In June 2012, officials from the State Administration of Taxation (“SAT”) announced during a tax seminar hosted by the Hong Kong Internal Revenue Department that the SAT will issue supplementary regulations to clarify the indirect transfer rules under Notice 698

Taxation of Hong Kong Macau residents working in China

  • Baker & McKenzie
  • -
  • China, Hong Kong, Macau
  • -
  • July 31 2012

In May, the SAT issued SAT Bulletin 2012 No. 16 (“Bulletin 16”) to provide preferential tax treatment to Hong Kong and Macau residents working in China

Hong Kong getting set for Sukuk

  • Latham & Watkins LLP
  • -
  • Hong Kong
  • -
  • January 16 2013

Following a public consultation process, Hong Kong has commenced the legislative process for the introduction of tax changes to permit the issuance

Tax arrangements in relation to dividend payments of Hong Kong listed Mainland China companies

  • Mayer Brown LLP
  • -
  • China, Hong Kong
  • -
  • August 2 2011

In a reply from the State Administration of Taxation (SAT) of Mainland China to the Hong Kong Government dated 28 July 2011, the SAT clarified the arrangements in relation to tax payable to the Mainland China Government for dividends paid by non-foreign invested Mainland China companies listed in Hong Kong

H-share dividends and PRC individual income tax

  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • -
  • China, Hong Kong
  • -
  • November 4 2011

On July 4, 2011, the Hong Kong Inland Revenue Department (“IRD”) issued a press release announcing that it has received a reply (the “Reply”) from the PRC State Administration of Taxation (“SAT”) to IRD’s question on PRC withholding tax in relation to dividends distributed by PRC companies listed in Hong Kong (“H Share Companies”) to Hong Kong and other overseas individual investors

Guangzhou local guidance on taxation of Hong Kong and Macau residents working in China

  • Baker & McKenzie
  • -
  • China, Hong Kong, Macau
  • -
  • September 28 2012

In the JuneJuly 2012 issue of our China Tax Monthly, we discussed SAT Bulletin 2012 No. 16 (“Bulletin 16”), which provides preferential tax treatment to Hong Kong and Macau residents working in China

Updates on Hong Kong’s treaty network

  • Landwell
  • -
  • Czech Republic, Hong Kong, Spain
  • -
  • March 13 2012

The Hong Kong-Czech Republic double tax treaty ( DTT ) entered into force on January 24, 2012 whereas the Hong Kong-Spain DTT will enter into force on April 16, 2012

Top ten issues in preparing EB-5 sources of funds for Chinese investors

  • Greenberg Traurig LLP
  • -
  • China, Hong Kong
  • -
  • January 3 2013

Currency Restrictions: Chinese currency laws generally restrict its citizens' exchanges for U.S. dollars to $50,000 per person per year. This makes it