Tax Analysis provides an in-depth analysis of all tax subjects and business-related changes.
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2015/16 Budget Analysis
Comprehensive budget with diverse initiatives but housing measures are fewer than expected
H61/2015 – 25 February 2015
The Financial Secretary for the Hong Kong Special Administrative Region (HKSAR), Mr. John Tsang Chun-wah, delivered the 2015/16 Budget on 25 February 2015.
Against the backdrop of the social conflict in second half of 2014 and the threats of volatile macro-economy, the Financial Secretary announced a range of measures to support the affected sectors, diversify economic development and care for the disadvantaged with a view to rebuilding confidence, as well as reinforcing long-term economic growth.
The better-than-expected surplus of HKD63.8 billion for FY2014/15 is mainly resulted from the increase in stamp duty and profits tax revenue. In view of the huge surplus, more "sweeteners" and tax measures are offered to businesses and individuals as compared to last few years' budgets.
This analysis highlights the key proposals in the 2015/16 Budget for both businesses and individuals, and includes an appendix summarizing the proposed tax changes.
Read more about Hong Kong SAR Budget 2015/2016
P210/2015 – 30 January 2015
BEPS Actions 8, 9, and 10: Discussion draft on revisions to chapter I of the transfer pricing guidelines (including risk, recharacterization, and special measures)
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