Hong Kong Master Tax Guide 22/23 30th Edition (1 year online subscription + hardcopy)

The latest 2022/23 edition delivers the most up-to-date tax law changes in Hong Kong and their implications including:

• The new tax deduction for domestic rent;
• The court case Newfair Holdings Limited v Commissioner of Inland Revenue on source of trading profits;
• The Inland Revenue Department’s Departmental Information and Technology Plan and e-Filing Project;
• Updates on tax cases in profits tax, salaries tax and stamp duty;
• Hong Kong transfer pricing (“TP”) regulations;
• Updated TP guidance from the Hong Kong Inland Revenue Department (“IRD”) including TP specific Departmental Interpretation and Practice Notes (“DIPNs”) and relevant TP content from other DIPNs;
• The Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic released by the Organisation for Economic Co-operation and Development (“OECD”);
• International tax developments, including updates on the OECD’s Base Erosion and Profit Shifting (BEPS 2.0) Project which will impact Hong Kong.

Key Benefits (How will readers profit from reading this title)*

The Hong Kong Master Tax Guide is a handy desktop reference book and provides comprehensive and up-to-date explanation of Hong Kong taxation laws. It provides practical and up-to-date information on the concepts governing taxation of companies, businesses, individuals, partnerships, clubs and associations in Hong Kong.