BEPS Fundamentals and Global Tax Reform Goals The Base Erosion and Profit Shifting (BEPS) initiative, spearheaded by the Organisation for Economic Co-operation and Development (OECD),

Understanding Hong Kong’s Offshore IP Tax Policy Hong Kong’s taxation system is founded on the territorial source principle, meaning that only profits considered to have

Understanding Hong Kong’s Territorial Basis of Taxation Hong Kong operates under a territorial principle of taxation, meaning that only profits sourced within Hong Kong are

Understanding Offshore Trusts in Hong Kong An offshore trust is a sophisticated legal arrangement where a settlor transfers assets to a trustee. The trustee holds

Hong Kong’s Territorial Tax System Explained Hong Kong operates a territorial tax system, a fundamental principle underpinning its tax landscape, particularly concerning interest income. This

Navigating the Cross-Border Tax Challenges for Startups For a burgeoning startup based in the United States with aspirations stretching far beyond domestic borders, the leadership

Global Tax Policy Shifts Reshaping Hong Kong The international tax landscape is currently undergoing a profound transformation, driven primarily by multilateral initiatives designed to address

Understanding the Double Taxation Arrangement Framework The Double Taxation Arrangement (DTA) between Hong Kong and Mainland China represents a cornerstone framework for businesses operating across

Why Offshore Claims Attract Scrutiny in Hong Kong Hong Kong operates under a distinct territorial basis of taxation. This means that a company’s profits are

Understanding Hong Kong’s Tax-Efficient Dividend Framework Hong Kong presents a highly attractive tax environment, particularly concerning dividend distributions, offering significant advantages to foreign companies and