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 […]
March 29, 2019March 31, 2021Double Tax Treaty, Individual Income Tax, Tax Residency Tax Tips (21) – No Tax Even If Stay in China for Over 183 Days? The article “The Mysterious 183 Days” (10 September 2018 – Tax Tips 15) addressed the question “Is it true that there is […]
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 […]
November 5, 2018March 31, 2019Double Tax Treaty, Individual Income Tax, Tax Residency Tax Tips (17) – Chinese Individual Tax Reform – The Dual-Residency Issue With the extensive media coverage in Hong Kong and elsewhere, Readers should already be well aware that the revised draft Detailed Implementation […]
September 10, 2018March 29, 2019Double Tax Treaty, Individual Income Tax, Tax Management, Tax Residency Tax Tips (15) – The Mysterious 183 Days The Amendments to the Individual Income Tax Law of the People’s Republic of China (“the Amendments”) discussed in the last issue of […]
August 8, 2018February 7, 2019Double Tax Treaty, Individual Income Tax, Tax Residency Tax Tips (14) – My Worldwide Income will be subject to IIT if I stay in China for 183 days? The month-long public consultation of the Draft Amendments to the Individual Income Tax Law of the People’s Republic of China ended on […]
July 12, 2018October 18, 2018Double Tax Treaty, Hong Kong Tax, Management and Control, Tax Management, Tax Residency Tax Tips (13) – What is the Tax Residency of Your BVI Company? The global crackdown on tax avoidance and money laundering at both individual and corporate levels have brought about a substantial increase in […]
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