Sweden: Ratifies TIEA with Hong Kong

Sweden’s parliament (Riksdag) approved legislation on 20 May 2026 introducing a withholding tax exemption for dividends paid to foreign states and foreign entities equivalent to Swedish regions, municipalities, or municipal associations. The

Sweden’s Supreme Administrative Court has ruled in favour of Kubikenborg Aluminium AB (Kubal), overturning a transfer pricing-based adjustment made by the Swedish Tax Agency in a dispute concerning the deductibility of damages arising from an

The  Hong Kong Inland Revenue Department has released additional and updated FAQs on the Foreign-Source Income Exemption (FSIE) regime. The FSIE regime, effective from 1 January 2023, provides tax exemptions for specified foreign-sourced passive

The Hong Kong Inland Revenue Department has announced on 20 May 2026 that the Inland Revenue (Amendment) (Crypto-Asset Reporting Framework and Amended Common Reporting Standard) Bill 2026, which aims to implement the Crypto-Asset Reporting Framework

Hong Kong’s government has proposed legislative changes to broaden tax deductions for the acquisition and use of intellectual property, supporting its goal of positioning Hong Kong as a regional IP trading hub. The proposals were presented to the

The Hong Kong Inland Revenue Department announced, on 20 May 2026, that the government has welcomed the approval of the Stamp Duty (Amendment) Bill 2026 by the Legislative Council on 20 May 2026. The Stamp Duty (Amendment) Bill 2026 has