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2008-2009 Hong Kong Tax Newsletters

You will find here all the Hong Kong Tax newsletters released in 2008 and 2009

Revised DIPN 21

Dec 2009 - Revised DIPN 21

The Commissioner of Inland Revenue (CIR) has issued a revised Departmental Interpretation and Practice Note No. 21: Locality of profits (DIPN) on 4 December 2009. This is extremely important to Hong Kong businesses as the question of source is fundamental to the taxation of profits.

22 December 2009

Dec 2009 - DIPN 46 Transfer Pricing

Transfer Pricing Hot Topic in Hong Kong

22 December 2009

HK Budget Special Report - 2008/09 - Government Budget

The Financial Secretary, Mr John Tsang, presented the 2008/09 Government Budget to the Legislative Council (“LegCo”) on 27 February 2008. He reported that our GDP growth is the highest of the past ten years and Hong Kong’s economy has staged a strong recovery over the past few years, with a marked improvement in employment and rise in asset prices. Consumer sentiment and investor confidence are strong.

27 February 2008

HK Budget Special Report - 2009/10 - Budget proposals on tax revenue

This special report summarizes the budget proposals on tax revenue which are not final and will be reviewed by the Legislative Council shortly. Some of the proposals may be amended or may not be enacted at all.

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