BEPS

May 7, 2019May 8, 2019Beneficial Ownership, BEPS, Country-by-Country Reporting, Double Tax Treaty, Economic Substance, Hong Kong Tax, Individual Income Tax, M&A, Management and Control, Section 15F, Tax Haven, Tax Management, Tax Residency, Transfer Pricing, Treaty Shopping

Tax Tips (22) – Dealing with International Tax Cooperation

A multilateral tax cooperation mechanism under the Belt and Road Initiative (BRI), the Belt and Road Initiative Tax Administration Mechanism (BRITACOM) which […]

February 26, 2019March 22, 2019BEPS, Country-by-Country Reporting, Hong Kong Tax, Tax Haven, Tax Management, Tax Residency, Transfer Pricing

CbCR: Surviving the Hong Kong CbCR Rules – Tax Tips (20)

If you work in a Hong Kong subsidiary of a large Multinational Enterprise (MNE) Group and you think Country-by-Country Reporting (CbCR) has […]

January 24, 2019April 12, 2019BEPS, Economic Substance, Substantial Activities Requirements, Tax Haven, Tax Management, Tax Residency

Tax Tips (19) – Ready to Hire Employees in the BVI?

The last issue of Tax Tips (The Final Days of Tax Havens – 10 December 2018) discussed the paper “Resumption of Application […]

December 10, 2018April 12, 2019BEPS, Economic Substance, Management and Control, Substantial Activities Requirements, Tax Haven, Tax Residency, Uncategorized

Tax Tips (18) – The Final Days of Tax Haven

What would you do if every tax haven (e.g. BVI) company under your control is required by law to hire full-time qualified […]

June 14, 2018June 14, 2018BEPS, Transfer Pricing

Tax Tips (12) – Practical Transfer Pricing Strategy for Parental Guarantee

The rise of globalisation has led to substantial increase in cross-border related party transactions (“RPTs”). For example, by moving a factory to […]

May 28, 2018May 28, 2018BEPS, M&A, Tax Management

Tax Tips (11) – Merger & Acquisition – A Chinese Case Study

A Chinese merger & acquisition case with an eye-catching title has recently been reported on WeChat – “Tax Office Analysed Enterprise Group […]

March 12, 2018September 17, 2018Beneficial Ownership, BEPS, Double Tax Treaty, Treaty Shopping

Tax Tips (7) – Say Goodbye to Tax Treaty Benefits?

(This is an English translation of the Chinese article published in the Hong Kong Economic Journal Forum on March 12, 2018: https://manageyourtax.com/HKEJ […]

February 26, 2018February 9, 2019BEPS, Hong Kong Tax

Tax Tips (6) – Territorial Concept x Transfer Pricing

The Inland Revenue (Amendment) (No. 6) Bill 2017 (the “Bill”) that was discussed in Tax Tips (2) and (3) proposed to introduce […]

January 31, 2018February 26, 2019BEPS, Country-by-Country Reporting, Hong Kong Tax, Transfer Pricing

Tax Tips (3) – Tax Compliance Risk and Costs: The Great Leap Forward (updated on 5 July 2018)

It was mentioned in the last issue that Hong Kong has become a part of the OECD BEPS “Inclusive Framework” and published […]

January 18, 2018March 31, 2018BEPS, Hong Kong Tax

Tax Tips (2) – Hong Kong Follows Suit

(This is an English translation of the Chinese article published in the Hong Kong Economic Journal Forum on January 15, 2018: https://manageyourtax.com/HKEJ Forum […]