Hong Kong property owners with taxable rental income must inform the Inland Revenue Department by 31 July 2025 if they don’t receive a tax return, or face penalties. The Hong Kong Inland Revenue Department has issued a notice on property tax

The inward re-domiciliation regime in Hong Kong was enacted on 23 May 2025, allowing non-Hong Kong companies to re-domicile while keeping their legal identity and business continuity. The Hong Kong company inward re-domiciliation regime became

The Hong Kong Inland Revenue Department (IRD) has released updated Qualifying Debt Instruments (QDIs) lists as of 31 March 2025. The Hong Kong Inland Revenue Department (IRD) updated its list of Qualifying Debt Instruments (QDIs) on 10 June 2025,

Under Pillar Two of BEPS 2.0, a global minimum tax of 15% is imposed on multinational enterprise (MNE) groups with annual consolidated revenue of EUR 750 million or above in at least two of the four fiscal years immediately preceding the current

Chile’s tax Administration (SII) confirmed that Costa Rica is not considered a preferential tax regime under the Income Tax Law. Chile’s tax authority (SII) issued Letter Ruling No. 1007 on 22 May 2025 regarding when Costa Rica ceased to be

The Hong Kong Inland Revenue Department (IRD) issued an advance ruling about an applicant's eligibility for the 8.25% concessionary tax rate for qualifying corporate treasury centres, which has been available since 1 April 2016. The Hong Kong