Hong Kong Tax News Flash

2012
Apr 2012	Issue 5	Source rule in ING Baring upheld by the Court of Appeal in the Li & Fung case
Mar 2012	Issue 4	Hong Kong launches Advance Pricing Arrangement programme
Mar 2012	Issue 3	Tax deduction on recharge of share-based payments: a change in tide
Mar 2012	Issue 2	First transfer pricing advance ruling in Hong Kong
Jan 2012	Issue 1	Transfer pricing takes a step forward in Hong Kong with the launch of an advance pricing agreement program
2011
Dec 2011	Issue 11	Tax deduction for the acquisition costs of specified intellectual property rights is finally in place
Nov 2011	Issue 10	To what extent does Hong Kong meet the international standard of exchange of information?
Nov 2011	Issue 9	The latest development in interpreting the concept of permanent establishment in a treaty context
Sep 2011	Issue 8	Taxation of business profits of non-resident companies in Hong Kong in a treaty context
Aug 2011	Issue 7	Interpreting the concept of "beneficial owner" - A challenge to applying Hong Kong's expanding treaty network
Aug 2011	Issue 6	Court judgement on the taxability of a lump sum payment received upon termination of a franchise agreement (Aviation Fuel Supply Co v CIR)
Jul 2011	Issue 5	Recent court decision on taxability of unrealised gains brings nice cheer to taxpayers
Jun 2011	Issue 4	Comprehensive double tax agreements with Iberian countries
May 2011	Issue 3	Source rule in ING Baring upheld by the court in determining the locality of sourcing commission income
Feb 2011	Issue 2	Hong Kong signed comprehensive double tax agreement with Switzerland
Jan 2011	Issue 1	Hong Kong signed comprehensive double tax agreement with New Zealand
2010
Dec 2010	Issue 12	Signing of the much anticipated Hong Kong / Japan comprehensive double tax agreement
Dec 2010	Issue 11	Signing of the Hong Kong / France comprehensive double tax agreement

Publications prior to Dec 2010 have been archived.

Hong Kong Tax News Flash

2012

2011

2010