Hong Kong Master Tax Guide 2023-2024 (31st Edition)

The annually updated Hong Kong Master Tax Guide published by Wolters Kluwer has long been regarded as Hong Kong’s leading tax handbook, providing up-to-date guidance and in-depth analysis on taxation practice in Hong Kong for three decades.

The Hong Kong Master Tax Guide 2023/24 31st Edition provides a clear, concise and current commentary covering the full scope of Hong Kong Taxation Law.

New to this Edition:

• Inland Revenue (Amendment) (Taxation on Specified Foreign-sourced Income) Ordinance 2022;
• Inland Revenue (Amendment) (Tax Concessions for Family-owned Investment Holding Vehicles) Ordinance;
• Updates on Stamp Duty Ordinance;
• Updates on Board of Review cases in profits tax, salaries tax and stamp duty, including John Wiley & Sons UK2 LLP and Wiley International LLC v the Collector of Stamp Revenue;
• Updates on the Inland Revenue Department’s Departmental Information and Technology Plan and e-Filing Project;
• Updated Transfer Pricing guidance from the Inland Revenue Department, including Transfer Pricing specific Departmental Interpretation and Practice Notes (“DIPNs”) and relevant Transfer Pricing content from other DIPNs;
• International tax developments, including updates on the OECD’s Base Erosion and Profit Shifting (BEPS 2.0) Project which will impact Hong Kong;
• Updates on the implementation of Pillar 2 under BEPS 2.0 in Hong Kong;
• Other tax measures announced by the Financial Secretary in the 2023/24 Budget

Expertly reviewed and updated by BDO Tax Limited, the Hong Kong Master Tax Guide 2023/24 31st Edition is a consolidated and practical reference that provides comprehensive information on taxes in Hong Kong. Recent developments and regulations governing the taxation of companies and individuals in Hong Kong are also covered.