As the on-going Base Erosion and Profit Shifting (BEPS) journey continues, different countries are implementing the OECD’s recommendations, and Hong Kong has also fulfilled its pledge to implement the minimum standards of the BEPS Action Plan by enacting the significant BEPS and transfer pricing legislation.  Meanwhile, in order to enhance Hong Kong’s competitiveness, the Hong Kong Government has been more proactive in introducing various tax incentive schemes such as the enhanced research and development (“R&D”) tax deduction regime, and profits tax exemption for funds.

With all the legislative changes, there are additional compliance obligations to be observed by taxpayers.  Besides, the Inland Revenue Department has made changes to the profits tax return forms in order to cope with the legislative changes.

PwC tax specialists, Gwenda Ho and Chi Wing Lam, have pleasure in sharing the latest developments in the Hong Kong tax world, including the following topics:

-  Impact of latest international tax developments on Hong Kong businesses, including the economic substance requirements enacted by no or low tax jurisdictions (e.g. the BVI and Cayman Islands), and the latest OECD consultation document regarding the digitalisation of the economy

-  Practical issues arising from new BEPS and transfer pricing legislation

-  Transfer pricing documentation requirements (including country-by-country reporting notification)

-  Recap of other tax bills passed / issued in 2018 and 2019, including the enhanced R&D tax deduction, profits tax exemption for funds, intellectual property rights deduction, two-tiered profits tax rates, and fair value basis for financial instruments

-  Changes to the 2018/19 profits tax return

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