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Hong Kong introduces an enhanced tax deduction regime for qualifying R&D expenditures

Hong Kong - June 8 2018 The Inland Revenue (Amendment) (No. 3) Bill 2018 (the "Bill") proposing an enhanced tax deduction regime for qualifying research and development (R&D)...

Noam Noked, Calista Li, Steven R. Sieker.


Hong Kong Adopts a Two Tiered Profits Tax Rates

Hong Kong - April 20 2018 On 29 March 2018, the Inland Revenue (Amendment) (No. 3) Ordinance 2018 (the Ordinance) was gazetted to implement the two-tiered profits tax rates...

Noam Noked, Steven R. Sieker.


Codification of Transfer Pricing Rules into Hong Kong Tax Law

Hong Kong - January 16 2018 On 29 December 2017, the Hong Kong Government gazetted the Inland Revenue (Amendment) (No.6) Bill 2017 (Bill), proposing the codification of transfer...

Michael Nixon, Steven R. Sieker.


Chief Executive’s Policy Address - Tax Policy Updates

Hong Kong - October 17 2017 The Chief Executive's first Policy Address that was held yesterday (11 October 2017) provided new information about two tax initiatives: (1) a twotier...

Noam Noked, Steven R. Sieker, Richard L. Weisman.


Update on Hong Kong’s Participation in the Multilateral Convention and the Conduct of AEOI

New Zealand, OECD, Hong Kong - October 17 2017 The Multilateral Convention on Mutual Administrative Assistance in Tax Matters ("Multilateral Convention") is expected to be the prime instrument for...

Steven R. Sieker, Richard L. Weisman.