Tax notes

Tax notes comments on significant development in taxation matters in HK and China, and also to provide our friends and clients with summaries of the legislation in important areas of Hong Kong and China taxation. Tax Notes are removed from our website when they are out of date or no longer valid. The current issues of Tax Notes set out here:

Tax notes 25e - New Transfer Pricing Regulation released as Guoshuifa [2009] No. 2: Thin capitalisation, CCA, CFC and general anti-avoidance (Jan 2010)
(PDF - 102kb)

Tax notes 25d - New Transfer Pricing Regulation released as Guoshuifa [2009] No. 2: Advance Pricing Arrangement (Jan 2010)
(PDF - 118kb)

Tax notes 5a - Hong Kong Profits Tax - Revised rules on the source of Profits (Jan 2010) 
(PDF- 71Kb)

Tax notes 31 - PRC Individual Income Tax treatment of stock compensation schemes (Oct 2009)
(PDF - 110kb)

Tax notes 25c - New Transfer Pricing Regulation released as Guoshuifa [2009] No. 2: Transfer Pricing audit and adjustment (Oct 2009)
(PDF - 105kb)

Tax notes 30 - Permanent Establishment (PE) risks arising from secondment arrangements (Sep 2009)
(PDF - 104kb)

Tax notes 25b - New Transfer Pricing regulation released as Guoshuifa [2009] No.2: How does the New China TP regulation impact your business? – A case study (July 2009)
(PDF - 159kb)

Tax notes 29 - Corporate restructuring in China (May 2009) 
(PDF - 454kb)   

Tax notes 28 - Hong Kong Tax Filing Deadlines 2008/09 (Feb 2009)
(PDF - 45kb)/ HTML       

Tax notes 27 - Share Awards (22 Jan 2009)
(PDF - 336kb)/ HTML      

Tax notes 26 - Share Options (22 Jan 2009)
(PDF - 75kb)/ HTML     

Tax notes 25a - New Transfer Pricing Regulation released as Guoshuifa [2009] No. 2: Disclosure and documentation obligations (13 Jan 2009)
(PDF - 472Kb)

Tax notes 24 - China Transfer Pricing alert - A new way to manage transfer pricing risks: Voluntary adjustment (17 Dec 2008)
(PDF - 168kb)/ HTML    

Tax notes 23 - Hong Kong's Double Tax Arrangement with Mainland China (17 Nov 2008)
(PDF - 110Kb)/ HTML   

Tax notes 22 - China Transfer Pricing alert - An update on Thin Capitalisation (28 Oct 2008)
(PDF - 371Kb)/ HTML  

Tax notes 9.1 - Hong Kong Profits Tax Royalties paid to non HK residents (24 Oct 2008)
(PDF - 60Kb)/ HTML 

Tax notes 21 - China transfer pricing alert - an update on sevice charges (Oct 2008)
(PDF - 650kb) (Bilingual)/ HTML  

Tax notes 14.1 - Hong Kong signs a comprehensive Double Tax Agreement with Thailand (April 2008)
(PDF - 80kb)/ HTML

Tax notes 2.1 - HK Salaries Tax rental reimbursement (April 2008)
(PDF - 72kb)/ HTML

Tax notes 1.2 - HK Salaries Tax Benefits-in-kind (April 2008)
(PDF - 82kb)/ HTML

Tax notes 20 - Hong Kong Tax Filing Deadlines 2007/08 (February 2008)
(PDF - 80kb)/ HTML

Tax notes 19 - The Enterprise Income Tax Law of China, and the implementation regulations (18 January 2008)
(PDF - 379kb)

Tax notes 18 - Hong Kong signs a comprehensive Double Tax Agreement with Luxembourg (15 November 2007)
(PDF - 104kb)/ HTML

Tax notes 16 - Deductibility of Share-based Payments(19 December 2006)
(PDF - 549kb)

Tax notes 10 - HK signs first comprehensive Double Tax Agreement with Belgium (19 Dec 2003) 
(PDF-133Kb)/ HTML

Tax notes 8 - Setting up a representative office in China(24 Nov 2003) 
(PDF-130Kb)/ HTML

Tax notes 7 - Profits Tax - Source of Manufacturing Profits, Commission and Sundry Income (20 Jun 2003)
(PDF-194Kb)/ HTML

Tax notes 6 - Profits Tax - Source of Profits for Trading Companies (19 Jun 2003)
(PDF-180Kb)/ HTML

Tax notes 5 - HK Profits Tax - Source of Profits (18 Jun 2003) 
(PDF-201Kb)/ HTML

Tax notes 3 - Salaries tax - time claims (10 Dec 2002)
(PDF-159Kb)/ HTML