China Briefing

A Guide to Global Minimum Tax in Hong Kong – Understanding the Rules for MNEs (Part I)

Economy & Trade

Hong Kong has enacted its version of the OECD’s global minimum tax, reshaping compliance requirements for large multinational groups operating in or through the city. With the rules now in force, affected businesses must prepare for new reporting and top-up tax obligations.

A Guide to Global Minimum Tax in Hong Kong – Understanding the Rules for MNEs (Part I)
Hong Kong’s Evolving Double Tax Agreement (DTA) Network 2026
Tax & Accounting

Hong Kong’s Evolving Double Tax Agreement (DTA) Network 2026

Hong Kong’s double tax agreement network has reached a new milestone, with fresh treaties and active negotiations shaping the 2026 outlook. Understanding how Hong Kong’s DTAs work is essential for investors and multinationals planning cross-border operations.

Qianhai Updates Support for Hong Kong and Macao Medical Institutions
Industries

Qianhai Updates Support for Hong Kong and Macao Medical Institutions

Qianhai has revised its support measures for Hong Kong and Macao medical institutions, introducing enhanced fiscal incentives, clearer eligibility criteria, and stricter compliance requirements to promote long-term, high-quality healthcare development. The updated framework reinforces Qianhai’s role as a key testing ground for cross-border healthcare cooperation and foreign participation within the Greater Bay Area.

China Tax Authority Requests Self‑Inspection of Overseas Income for the Past Three Years
Tax & Accounting

China Tax Authority Requests Self‑Inspection of Overseas Income for the Past Three Years

China is moving from CRS information exchange to active overseas income tax enforcement. For foreign tax residents in China, proactive compliance now matters more than complex structuring.

Get free access to our subscriptions and publications

Subscribe to receive weekly China Briefing news updates, our latest doing business publications, and access to our Asia archives.

Sign Up Now
China Briefing

Economy & Trade

A Guide to Global Minimum Tax in Hong Kong – Understanding the Rules for MNEs (Part I)
Economy & Trade

A Guide to Global Minimum Tax in Hong Kong – Understanding the Rules for MNEs (Part I)

Feb 19

Hong Kong has enacted its version of the OECD’s global minimum tax, reshaping compliance requirements for large multinational groups operating in or through the city. With the rules now in force, affected businesses must prepare for new reporting and top-up tax obligations.

  • EU-China Relations in 2026: What to Watch

    Economy & Trade Feb 18

    After a turbulent 2025 marked by trade frictions and rare earth disruptions, EU-China relations enter 2026 in a phase of cautious engagement rather than reset. Diplomatic channels have reopened and trade flows remain broadly resilient, providing a degree of stability for businesses.

  • China’s 2025 Local GDP Results and 2026 Targets

    Economy & Trade Feb 16

    The 2025 regional GDP results reveal new patterns of development across the country, with some provinces benefitting from manufacturing and tech booms and others impacted by tariff pressure and weak domestic demand.

  • US-China Relations in the Trump 2.0 Era: A Timeline

    Economy & Trade Feb 15

    On December 31, 2025, Trump signed a proclamation delaying the increase in tariffs on upholstered furniture, kitchen cabinets, and vanities for another year.

  • China’s Infrastructure Dominance: Still a Step Ahead in Asian Manufacturing

    Economy & Trade Feb 13

    China’s long-term investment in transport, energy, industrial, and digital infrastructure continues to support manufacturing at scale. As Asian manufacturing diversifies, China’s infrastructure depth remains a structural strength compared to emerging alternatives.

Publications

 

Tax & Accounting

Hong Kong IRD Warns Public About Fraudulent Stamp Duty Certificate Notices
Tax & Accounting

Hong Kong IRD Warns Public About Fraudulent Stamp Duty Certificate Notices

Feb 13

Hong Kong’s IRD has warned the public about fake notices impersonating Stamp Duty Certificate communications. These fraudulent documents often use fabricated tax terms, urgent deadlines, or foreign-currency payment instructions to pressure recipients.

  • China Clarifies VAT Threshold Under New VAT Law

    Tax & Accounting Feb 11

    China’s updated VAT threshold introduces new monthly, quarterly, and per‑transaction rules under the 2026 VAT Law. These changes affect VAT liability, invoicing, and compliance obligations for FIEs.

  • Hong Kong’s Evolving Double Tax Agreement (DTA) Network 2026

    Tax & Accounting Feb 09

    Hong Kong’s double tax agreement network has reached a new milestone, with fresh treaties and active negotiations shaping the 2026 outlook. Understanding how Hong Kong’s DTAs work is essential for investors and multinationals planning cross-border operations.

  • China Monthly Tax Brief: January 2026

    Tax & Accounting Feb 06

    January 2026 marked a pivotal month for China’s tax landscape, with the rollout of detailed supporting rules for the VAT Law and its Implementation Regulations.

  • Hengqin’s 15% Preferential IIT Policy Extended to 2027

    Tax & Accounting Feb 06

    The new rules explain which talent is eligible to enjoy the preferential 15 percent individual income tax policy.

Publications

 

Legal & Regulatory

China’s New Vehicle Data Export Guidelines: How Automakers Should Prepare
Legal & Regulatory

China’s New Vehicle Data Export Guidelines: How Automakers Should Prepare

Feb 10

China has released the 2026 Guidelines for the Security of Cross Border Transfer of Vehicle Data, offering industry-specific clarity on data export compliance requirements.

Publications

Industries

China’s Green Consumption Market: Policy Momentum, Consumer Shifts, and Commercial Opportunities
Industries

China’s Green Consumption Market: Policy Momentum, Consumer Shifts, and Commercial Opportunities

Feb 17

China’s green consumption market is rapidly becoming a structural growth pillar, driven by coordinated national policy (notably the 2026 Action Plan) that integrates incentives, standards, and financing to steer household and service-sector demand toward low-carbon, resource-efficient goods and lifestyles.

  • Qianhai Updates Support for Hong Kong and Macao Medical Institutions

    Industries Jan 30

    Qianhai has revised its support measures for Hong Kong and Macao medical institutions, introducing enhanced fiscal incentives, clearer eligibility criteria, and stricter compliance requirements to promote long-term, high-quality healthcare development. The updated framework reinforces Qianhai’s role as a key testing ground for cross-border healthcare cooperation and foreign participation within the Greater Bay Area.

  • China’s Industries to Watch in 2026

    Industries Jan 28

    China’s 15th Five‑Year Plan signals a structural transformation rather than a short‑term recovery, reshaping the industrial landscape from 2026 onward. Businesses must reassess China strategies through the lens of competitiveness, security, and policy alignment.

  • China’s Flourishing Agritech Sector - Opportunities for Foreign Investors

    Industries Jan 21

    Facing land, labor, and climate constraints, China is turning to advanced agritech solutions to secure long-term food supply and modernize production systems. Policy support and rising demand are opening new investment opportunities across digital farming, smart machinery, and bio-innovation.

  • China Manufacturing Tracker

    Industries Jan 20

    Our tracker provides continuous updates on key economic and growth indicators in China’s manufacturing industry. The data for 2025 full year has now been updated.

Publications

 

HR & Payroll

China's Visa-Free Policies: Latest Updates
HR & Payroll

China's Visa-Free Policies: Latest Updates

Feb 15

This article looks at all of the China visa-free policies that are currently in place.

  • China Enforces Higher Salary Thresholds for A/B Work Permits

    HR & Payroll Feb 12

    China has tightened enforcement of salary-based requirements for foreign work permits, with major cities applying full 6× and 4× multipliers. These changes impact both new applications and renewals, increasing compliance obligations for employers and foreign staff.

  • An Update on Work Permit Renewal for Foreign Talent in Shenzhen

    HR & Payroll Feb 05

    Shenzhen has tightened enforcement of age thresholds for Category B and C work permit renewals, with applicants aged 60 and above now facing rejection from 2026 onward.

  • Preparing for Chinese New Year 2026: Workforce Management and Business Continuity

    HR & Payroll Feb 03

    As Chinese New Year 2026 approaches, businesses must prepare for one of the most operationally disruptive periods in the China business calendar. Proactive workforce planning, payroll compliance, and continuity measures will be critical to ensuring a smooth transition before and after the holiday.

  • China Minimum Wage Standards 2026

    HR & Payroll Jan 22

    This article offers a guide to minimum wages in the Chinese Mainland and discuss how labor costs are affected by changes to the minimum wage levels. The data is current as of January 22, 2026.

Publications

 

Technology

China’s New Vehicle Data Export Guidelines: How Automakers Should Prepare
Technology

China’s New Vehicle Data Export Guidelines: How Automakers Should Prepare

Feb 10

China has released the 2026 Guidelines for the Security of Cross Border Transfer of Vehicle Data, offering industry-specific clarity on data export compliance requirements.

Publications

 

Expert Guidance about Business in Asia

Dezan Shira & Associates is a pan-Asia, multi-disciplinary professional services firm, providing market entry, legal, accounting, tax, HR, technology and operational advisory to international investors.

DSA logo Contact an Expert

Business Updates for All Asia Markets

Asia Briefing publishes articles, magazines, and guides on doing business in Asia. Dezan Shira & Associates has produced the publication since 1999.

About Asia Briefing Ask Us a Question

Need More Guidance?

China Briefing Publications

Download magazines and guides on doing business in China.

Download Now
ASEAN Briefing

Explore Doing Business in China

Learn all about China’s business and regulatory envirnment with our online Asia guide.
Back to top