Tax Notes

Tax Notes comments on significant development in taxation matters in HK and China, and also to provide our friends and clients with summarises 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 Tax Notes are removed from our website when they are out of date or no longer valid.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 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 9 - HK Profits Tax Treatment of royalties paid to non HK residents (9 Dec 2003)
(PDF-123Kb)/ 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