#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 […]

October 9, 2018October 24, 2018Hong Kong Tax, Section 15F, Transfer Pricing

Tax Tips (16) – New Tax Rule is Harmful to Intellectual Property Activities in Hong Kong

Many people may have forgotten about the “Summit on New Directions for Taxation” held in October last year. In his speech for […]

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 […]

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 […]

January 10, 2017March 3, 2019BEPS, Country-by-Country Reporting, Hong Kong Tax

Tax Tips (1) – Combating Base Erosion and Profit Shifting by Multinational Corporations

About five or six years ago, the international media reported more and more tax news. However, the news was not directly related […]