研讨会/活动

Territoriality is the cornerstone of Hong Kong’s tax law: it is well-known, and often repeated that profits are taxable in Hong Kong only if and to the extent that they derive from a trade, profession or…

As the economy increasingly shifts to the virtual world, new business models continue to flourish. In addition to online sales of physical goods and services, in-game virtual items like loot boxes can also be sold through…

Hong Kong has been adopting territorial source principle of taxation and income not sourced from Hong Kong is generally not chargeable to Hong Kong profits tax. Accordingly offshore passive income for instance dividend, interest, disposal gains…

In the past two years, the strong growth momentum of listings special purpose acquisition companies (SPACs) in the US has drawn much market attention, especially among investors and companies planning to go public. The new SPAC…