Chile-Hong Kong: FTA enters into force

The Hong Kong Inland Revenue Department has announced enhancements to the Business Tax Portal (BTP), expanding access to allow authorised representatives of non-Hong Kong companies, as well as additional eligible individuals acting as Responsible

The Hong Kong Inland Revenue Department (IRD) has revised its guidance on the global minimum tax and Hong Kong minimum top-up tax for multinational enterprise groups, including the release of the GloBE Information Return (GIR) XML Schema and user

Chile’s Internal Revenue Service (SII)  announced that it released Resolution No. 69 on 3 June 2026, establishing the registration system and setting a mechanism for platforms without domicile or residence in Chile that provide betting, gambling,

The Hong Kong Inland Revenue Department has announced the Stamp Duty (Amendment) (No. 2) Bill 2026 on 29 May 2026, which was published in the Official Gazette the same day. The Stamp Duty (Amendment) (No. 2) Bill 2026 provides for the calculation

The Hong Kong Inland Revenue Department has announced that the Legislative Council (LegCo) will meet on 3 June 2026 to consider a number of items, including proposed legislation introducing a crypto-asset reporting framework and amendments to the

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