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Hong Kong's new foreign-sourced income exemption regime: are you ready?

John Timpany of KPMG China provides an overview of the foreign-sourced income exemption regime scheduled to become effective from January 1 2023 and discusses what actions businesses should take to prepare for it. ....

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Cheng & Cheng Taxation Reveals Nine "Additional" Challenges Trading Companies Should Pay Attention to when Pursuing Offshore Claims in Hong Kong

Cheng & Cheng Taxation Reveals Nine "Additional" Challenges Trading Companies Should Pay Attention to when Pursuing Offshore Claims in Hong Kong
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In review: credit support and subordination in Hong Kong

This article provides a general overview of the most common forms of credit support and subordination of debts in Hong Kong. ....

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In review: direct taxation of businesses in Hong Kong

An overview of direct taxation of businesses in Hong Kong, including taxes on income and capital gains. ....

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Spotlight: tax residence and fiscal domicile in Hong Kong

A general introduction to the law on tax residence and fiscal domicile in Hong Kong. ....

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