Other Briefings
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.
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.
China Monthly Tax Brief: February 2026
China monthly tax brief February 2026 highlights a pivotal month shaped by the rollout of the new VAT Law and a surge of aligning tax policies. New incentives, compliance signals, and special zone updates together redefine China’s evolving tax environment.
China’s MIIT Introduces New Technology Contract Registration Requirements for 2026
China has released updated rules governing the recognition and registration of technology contracts. The new requirements, effective March 1, 2026, are a crucial step for companies to access tech-related tax incentives.
Annual IIT Reconciliation in China 2026: Appointment Booking Opens February 25
China’s annual IIT reconciliation for 2026 is split into two phases, with early filers advised to book appointments in the IIT app. This section outlines eligibility, key timelines, filing methods, and practical preparation steps.
