StaticPagesEN Do electronic signatures have any legal effect? Is it the same thing as digital signature? ByAdmin July 3, 2023July 3, 2023
StaticPagesEN Will a taxpayer who earns income from business conducted through overseas affiliates, but manages and supervises the business of the overseas affiliates in Hong Kong, incur a profits tax liability on the income? ByAdmin June 13, 2023June 27, 2023
StaticPagesEN Are the benefits provided to departing employees under the separation agreement subject to salaries tax? And to what extent? ByAdmin May 29, 2023June 27, 2023
StaticPagesEN Can I get a refund for the excess TRCs and the accrued interest generated? ByAdmin May 22, 2023June 27, 2023
StaticPagesEN Are the bonus and share option gains arising from the termination of employment agreement subject to salaries tax? ByAdmin May 15, 2023June 27, 2023
StaticPagesEN If a taxpayer employed in Hong Kong performs services within and outside Hong Kong during the relevant period, how should his income be allocated as taxable income for salaries tax purposes in the absence of any contractual allocation of services within and outside Hong Kong? ByAdmin May 8, 2023June 27, 2023
StaticPagesEN Is employer’s compensation for loss of rest days and statutory holidays taxable income for payroll tax purposes? ByAdmin May 1, 2023June 27, 2023
StaticPagesEN Are profits from overseas transactions booked by a Hong Kong company subject to Hong Kong profits tax? ByAdmin April 24, 2023June 27, 2023
StaticPagesEN How do I determine if an expense is capital in nature? ByAdmin April 17, 2023June 27, 2023
StaticPagesEN Is a one-time spectrum utilization fee paid in advance by a taxpayer a deductible expense for taxable profits? ByAdmin April 10, 2023June 27, 2023
