Other Briefings
China Manufacturing Tracker 2026
Our tracker provides continuous updates on key economic and growth indicators in China’s manufacturing industry. The data for March 2026 has now been updated.
Beyond Compliance: How to Approach Hong Kong’s 2026 Profits Tax Return
The IRD issued 270,000 Profits Tax Returns April 1, 2026, marking a landmark shift to mandatory digital filing. This guide covers who must e-file, key deadlines, iXBRL requirements, and practical steps to ensure compliance.
Hong Kong Strengthens AEOI Framework with 2026 Amendment Bill
Hong Kong has gazetted the Inland Revenue (Amendment) (Automatic Exchange of Information) Bill 2026 to enhance its AEOI framework. The proposed changes further align the city with global tax transparency standards under the OECD’s Common Reporting Standard.
China Monthly Tax Brief: March 2026
March 2026 saw intensive regulatory activity across China’s tax and customs regime, with new national and local policies reshaping incentive access and compliance expectations. FIEs should closely assess both emerging risks and streamlined opportunities arising from these reforms.
A Guide to Global Minimum Tax in Hong Kong – Compliance Requirements for MNEs (Part II)
In-scope MNEs must designate filing entities, align GloBE calculations with local requirements, and secure Pillar Two Portal access ahead of the first deadlines.
Annual CIT Reconciliation in 2026: Key Areas to Focus
China’s annual CIT reconciliation is one of the most important tax compliance obligations for businesses operating in the country. Filing accurately and early in 2026 can help companies reduce audit risk, avoid penalties, and optimize the use of available tax incentives.
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.
How Can Expats Complete Annual IIT Reconciliation in China?
Foreign individuals in China must complete annual IIT reconciliation if they meet residency thresholds. This article explains the main reconciliation methods and practical considerations for expatriates.
