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Hong Kong Profits Tax Filing: Six Common Mistakes March Year-End Companies Should Avoid
For Hong Kong companies with a 31 March year-end, the 2025/26 Profits Tax Return deadline is extended to 30 November 2026.
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China Monthly Tax Brief: October 2026
China's October 2026 tax developments signal expanded R&D incentives alongside tighter VAT compliance and tax enforcement.
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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.
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Why Early Tax Advisory is Critical for Transfer Pricing Disputes in China
Engaging a tax professional early can help MNEs identify transfer pricing risks, strengthen documentation and resolve disputes with the Chinese tax authorities before they escalate.
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How Transfer Pricing Disputes Arise in China – A Guide for MNEs
Transfer pricing disputes in China commonly arise over location-specific advantages, intragroup service fees, business losses, and royalties, and can lead to tax adjustments and double taxation for foreign MNEs.
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Employee Equity Incentive Plans in China: Preferential Tax Policies (Part II)
Equity incentive plans in China may qualify for preferential tax treatment, including deferred or instalment payments. Companies should understand eligibility requirements, filing obligations, and plan design considerations to manage employee tax burdens and ensure compliance.
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Tax Implications of Employee Equity Incentive Plans – A Guide for Businesses in China (Part I)
Equity incentive plans in China are subject to specific individual income tax rules. Companies and their employees should understand when tax liabilities arise, how taxable income is calculated, and which tax rates apply to different types of equity incentives.
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Repatriating Dividends from Hong Kong: A Guide for Foreign Investors
Hong Kong offers one of Asia's most straightforward dividend repatriation regimes, with no withholding tax on outbound dividends and no exchange controls. However, foreign investors must still navigate company law requirements, holding company substance tests, and home-country tax exposure to ensure distributions are both lawful and tax-efficient.