Hong Kong’s Territorial Tax System and Offshore Exemption A fundamental element underpinning Hong Kong’s attractiveness as a global business hub, particularly for multinational corporations establishing

Navigating Depreciation Allowances for Mixed-Use Assets in Hong Kong When businesses in Hong Kong seek to claim tax deductions for the diminishing value of their

Hong Kong’s Fund Tax Exemption Framework Hong Kong stands as a prominent international financial centre, significantly bolstered by its comprehensive tax exemption framework for funds.

Identifying Corporate Tax Audit Triggers in Hong Kong For businesses operating in Hong Kong, understanding the factors that can attract scrutiny from the Inland Revenue

Key Tax Reform Announcements in 2024 Hong Kong’s tax landscape is embarking on a significant transformation, with 2024 marking the commencement of a comprehensive, phased

Tax Efficiency Advantages for Cross-Border Profits A fundamental benefit of establishing a Hong Kong holding company above your Mainland China Wholly Foreign-Owned Enterprise (WFOE) lies

Core Mechanics of Hong Kong Limited Partnerships Understanding the foundational structure of a Hong Kong Limited Partnership (HK LP) is key when evaluating its potential

Hong Kong’s Corporate Tax Framework: Separate Entity Principle vs. Consolidated Options Hong Kong operates under a territorial basis of taxation, meaning that only profits sourced

Strategic Importance of Jurisdiction Selection for Holding Structures Choosing the optimal jurisdiction for establishing a holding structure is a fundamental strategic decision for businesses operating

Navigating Cross-Border Profit Repatriation from China to Hong Kong Repatriating profits from a Chinese subsidiary to its Hong Kong parent entity involves a distinct set