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Hong Kong Tax News

This newsletter aims to give readers a quick update on news about tax practices; development of tax cases and serves as a platform to communicate any news regarding our own tax practice to the business and professional community.

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2017

Issue 58 - 18 July 2017
• Open-ended Fund Company legislation progressing

Issue 57 - 13 June 2017
• Automatic exchange of financial account information (AEOI) in tax matters in Hong Kong

Issue 56 - 6 June 2017
• Passage of 2017/18 budget measures
• Update on stamp duty

Issue 55 - 24 February 2017
• HK-Pakistan tax treaty signed

Issue 54 - 22 February 2017
• 2017/18 Hong Kong Budget Highlights

Issue 53 - 23 January 2017
• HK-Belarus tax treaty signed

2016

Issue 52 - 22 December 2016
• Update on the IRD's guidelines on court-free company amalgamation

Issue 51 - 14 December 2016
• HK-Romania tax treaty in force

Issue 50 - 7 Novermber 2016
• Proposed increase of stamp duty rate for residential property transactions

Issue 49 - 14 October 2016
• IRD's annual report 2015-16

Issue 48 - 6 October 2016
• HK-Korea tax treaty in force

Issue 47 - 13 September 2016
• The Inland Revenue Department issues guidance on corporate treasury centre rules

Issue 46 - 18 August 2016
• 3rd protocol of Macau-Mainland China Tax Treaty was signed

Issue 45 - 12 August 2016
• HK-Russia tax treaty in force

Issue 44 - 24 June 2016
• Passage of new law for Automatic Exchange of Information (AEOI)

Issue 43 - 17 June 2016
• Update on Certificate of Hong Kong Resident Status (CoR) Application

Issue 42 - 6 June 2016
• The Inland Revenue Department Issues Guidance on Extended Offshore Funds Law

Issue 41 - 27 May 2016
• Passage of Hong Kong Corporate Treasury Centre rules

Issue 40 - 24 May 2016
• Passage of 2016/17 Budget Measures

Issue 39 - 9 May 2016
• BEPS in Hong Kong – How the IRD reacts?

Issue 38 - 27 April 2016
• HK-Latvia tax treaty signed

Issue 37 - 26 April 2016
International Tax Newsflash
• United Kingdom Budget 2016 announced

Issue 36 - 24 February 2016
• 2016/17 Budget Highlights

Issue 35 - 29 January 2016
• HK-Russia tax treaty signed
• AEOI bill gazetted

2015

Issue 34 - 23 December 2015
• HK-UAE tax treaty in force

Issue 33 - 27 November 2015
• HK-Romania tax treaty signed

Issue 32 - 25 November 2015
• IRD's latest view on Certificate of Sesident Status

Issue 31 - 12 November 2015
• Mainland referral letter not required for Certificate of HK Resident Status application
• HK-South Africa tax treaty in force

Issue 30 - 20 October 2015
• HK's tax co-operation status clarified
• HK Government's commitment to AEOI
• Orders on TIEAs with Nordic jurisdictions and HK-China DTA 4th protocol gazetted
• HK-Italy tax treaty in force

Issue 29 - 17 July 2015
• Breaking News: Profits Tax Exemption Law for Private Equity Funds in effect

Issue 28 - 13 July 2015
• Passage of 2015/16 Budget measures

Issue 27 - 9 July 2015
• Notes exchanged with Japan regarding the EoI article in CDTA in force

Issue 26 - 26 March 2015
International Tax Newsflash
• United Kingdom Budget 2015 announced 
(bilingual version)

Issue 25 - 24 March 2015
• Expansion of the Offshore Funds Law - Inland Revenue (Amendment) Bill 2015

Issue 24 - 27 February 2015
• HK-Vietnam DTA (2nd Protocol) entered into force

Issue 23 - 25 February 2015
• 2015/16 Budget highlights

Issue 22 - 24 February 2015
• Stamp duty waiver for ETFs

Issue 21 - 4 February 2015
• Revised application forms for tax resident certificate

2014

Issue 20 - 15 December 2014
• THK-UAE tax treaty signed
• Notes exchanged with Japan regarding the EoI article in CDTA
• Stamp duty waiver for ETFs
• Practice notes issued by the IRD
• The IRD's Annual Report 2013-14
• Tax return administration

Issue 19 - 3 November 2014
• Tax issues discussed in the annual meeting between the IRD and HKICPA

Issue 18 - 23 October 2014
• HK-South Africa Tax Treaty signed
• Orders gazetted: HK-Korea DTA / HK-Vietnam DTA (2nd Protocol)

Issue 17 - 10 July 2014
• Hong Kong-Korea Tax Treaty signed

Issue 16 - 30 June 2014
• Passage of 2014-15 Budget
• HK-US TIEA entered into force

Issue 15 - 21 February 2014
• Immigration Department steps up enforcement during Chinese New Year: Nonresident performers reminded to comply with Hong Kong immigration and tax rules

Issue 14 - 25 March 2014
• Bill passed to lower tax of captive insurers
• Company fined for failure to notify chargeability

Issue 13 - 2 January 2014
• Hong Kong - Qatar Tax Treaty in force
• Inland Revenue (Amendment) Bill gazetted

2013

Issue 12 - 2 December 2013
• Proposed profits tax exemption on private equity funds

Issue 11 - 15 November 2013
• Nice Cheer Case Update: Taxpayer won again in the Court of Final Appeal

Issue 10 - 26 July 2013
• Update on DIPN 49 re intellectual property rights
• Hong Kong-Kuwait Tax Treaty in force

Issue 8 - 14 May 2013
• Hong Kong - Qatar Tax Treaty signed

Issue 7 - 8 May 2013
• Hong Kong-Malaysia Tax Treaty effective procedures for putting Tax Treaty into effect

Issue 6 - 26 April 2013
• Hong Kong – Guernsey Tax Treaty signed

Issue 5 - 22 April 2013
• Tax Information Exchange Agreements (TIEAs) Inland Revenue (Amendment) Bill 2013 gazetted

Issue 4 - 26 February 2013
• Further measures on Ad Valorem Stamp Duty to address the overheated property market

Issue 3 - 22 January 2013
• Application of Section 15(1)(ba) in dispute

Issue 2 - 16 January 2013
• Hong Kong - Italy Tax Treaty Signed

Issue 1 - 1 January 2013
• Clarification on HK-France DTA sought: Branch Remittance Tax in France exempted

Hong Kong Tax Spotlights

Issue 2 - December 2011
[English

Issue 1 – June 2011 
[English

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