中審眾環(香港)對有關香港稅法的評論。
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March 2018 - Hong Kong Issued Draft Legislation on Implementation of BEPS Action Plans
Further to its joining of the BEPS Inclusive Framework of the Organization for Economic Co-operation and Development (“OECD”) in June 2016, Hong Kong is obliged to introduce legislation to implement the various minimum standards under the OECD’s Base Erosion and Profit Shifting (“BEPS”) Action Plans1. On 29 December 2017, Inland Revenue (Amendment) (No.6) Bill 2017 (“Amendment Bill”) 2 was gazetted. The Amendment Bill covers (1) introduction of the statutory transfer pricing regime, (2) implementation of the various minimum standards under the OECD’s BEPS Action Plans and (3) revise the fees for applying for the advanced ruling.
February 2018 - Hong Kong to Introduce Transfer Pricing Legislation
Hong Kong has always been relying on a few provisions in its tax laws and a Departmental Interpretation Practice Note (“DIPN”) to combat tax avoidance through transfer pricing. Subsequent to joining the Organisation for Economic Co-operation and Development (“OECD”)’s inclusive framework for Base Erosion and Profit Shifting (“BEPS”) in June 2016 to counter BEPS, and publishing the outcome of the consultation exercise in July 2017, a draft bill mainly to implement key actions arising from the BEPS agenda was gazetted (Inland Revenue (Amendment) (No. 6) Bill 2017) (“Amendment Bill”) on 29 December 2017. It is expected to be passed before the summer of 2018.
January 2018 - Introduction of Two-Tier Profits Tax Rates System in Hong Kong
After the Chief Executive presented in her maiden Policy Address in October 2017 that a two-tier profits tax rates system will be introduced in Hong Kong, the Inland Revenue (Amendment) (No. 7) Bill 2017 (the “Bill”) was gazetted on 29 December 2017 in order to seek to implement the above system. Once enacted, the two-tier profits tax rates system will be effective from the year of assessment 2018/2019.
2017年11月刊 - 香港稅務局就飛機租賃活動所製訂的執行指引
October 2017 - Two-tier Tax Systems for SMEs and New Incentives for Innovation and Technology Sector
The Chief Executive, Ms Carrie Lam, presented her maiden policy address today. Ms Lam reported that the inflation rate has dropped for 6 consecutive years and the latest unemployment rate is dropping to 3.1%, the lowest level in recent two decades. She estimated the overall GDP growth rate of Hong Kong will go higher than 3.5%, better than the annual average of 2.9% over the past decade.
2017年8月刊 - 香港政府就打擊「稅基侵蝕和利潤轉移」（“BEPS”）措施發表諮詢報告
2017年7月刊 - 香港簽署多邊文書
香港作為 BEPS包容性架構 的一員，致力於實施税基侵蝕和利潤轉移行動計劃。為了實行此措施，以下三步不可或缺：
（甲）修訂每個參與國家的本地法律，
（乙）修訂經濟合作暨發展組織的轉讓定價指引
（丙）修訂現有稅務條款
（甲）修訂每個參與國家的本地法律，
（乙）修訂經濟合作暨發展組織的轉讓定價指引
（丙）修訂現有稅務條款
2017年3月刊 - 飛機租賃市場的新稅收制度
The financial secretary stated in his budget for 2015/2016 delivered in February 2015 that “aerospace financing is crucial to the development of high value added aviation services.” According to the Current Market Outlook 2016-2035 published by Boeing Capital, the new aircraft to be delivered in the next 20 years to be 39,000 worldwide, 15,000 for Asia Pacific with 6,000 for China alone. Financing this growth presents major business opportunities for financial and other professional services.
2017年2月刊 - 新從價稅
On 4 November 2016, the Government proposed to increase the ad valorem stamp duty rates on transfer of Hong Kong residential properties from the existing Scale 1 rates (i.e. ranging from 1.5% to 8.5%) to a flat rate of 15% with effect from 5 November 2016. The Stamp Duty (Amendment) Bill 2017 (the “Bill”) was gazetted on 27 January 2017 for the enactment of the proposed new measure.
2016年1月刊 - 不經法院的公司合併的臨時稅收政策
In order to modernize Hong Kong’s company law and enhance Hong Kong’s international business and financial centre status, the government rewrote the Companies Ordinance. The New Companies Ordinance (“New CO”) came into effect on 3 March 2014. One of the significant changes to the Companies Ordinance is the introduction of a court-free amalgamation which allows a group of companies to restructure and streamline its business easier. Before such change, amalgamation could only be done by a court-sanctioned scheme of arrangement.The process is costly and therefore was seldom used.