Hong Kong’s new taxation regime for foreign-sourced income (Part 5)
This article dives into a comparison of the foreign-sourced income exemption (FSIE) regimes in Hong Kong and Singapore. […]
Hong Kong’s new taxation regime for foreign-sourced income (Part 4)
Exploring the participation requirement: Implications for companies in Hong Kong - An overview of Hong Kong’s new taxation regime for foreign-sourced […]
Hong Kong’s new taxation regime for foreign-sourced income (Part 3)
Understanding the nexus requirement: Impact of the new tax regime on IP income - An overview of Hong Kong’s new taxation regime for foreign-sourced […]
Hong Kong’s new taxation regime for foreign-sourced income (Part 2)
This article dives into the economic substance requirement introduced in the new section 15K of the Inland Revenue Ordinance (Cap. […]
Hong Kong’s new taxation regime for foreign-sourced income (Part 1)
MNEs: have economic substance or pay tax? An overview of Hong Kong’s new rules on the taxation of passive income and answers the “why”, “who”, and […]
Distribution of dividends in France and Hong Kong: Differences
France & Hong Kong tax regimes differ greatly on company dividends. Here are tips for resident & non-resident beneficial shareholders, individuals, […]
