乐鱼（Leyu）体育官网

Share with your friends

Providing latest updates and insights on tax issues

Providing latest updates and insights on tax issues

Hong Kong Tax Alert

Past issues

2025 issues

Issues 1: A quick guide to the 2024/25 Hong Kong Profits Tax filing

Inclusive Framework BEPS Agreement

Pillar Two

Apr 2025 | Draft Pillar 2 legislation refined and government responses to public feedback released
Jan 2025 | OECD releases updates to global minimum tax administration

Dec 2024 | A glimpse into the maze: An overview of the draft Pillar 2 legislation in the Hong Kong SAR

Nov 2024 | Update on Pillar 2 consultation outcome and implementation timeline in the Hong Kong SAR

Jul 2024 | The OECD’s transitional qualification mechanism for Pillar 2 legislation

Feb 2024 | The third tranche of Administrative Guidance on Pillar Two of BEPS 2.0

Jan 2024 | The Hong Kong SAR has launched a public consultation on BEPS 2.0 implementation

Oct 2023 | The Multilateral Convention on the Subject to Tax Rule is open for signature

Aug 2023 | The Subject to Tax Rule and its potential application in the Hong Kong SAR

Jul 2023 | Latest releases on Pillar One and Pillar Two of BEPS 2.0

Jul 2023 | Update on Pillar One and Pillar Two of BEPS 2.0

Feb 2023 | Administrative Guidance of Pillar Two under BEPS 2.0

Jan 2023 | Implementation package of Pillar Two under BEPS 2.0

Aug 2022 | Enactment of Alternative Minimum Tax in the United States

Jun 2022 | Update on Pillar One and Pillar Two of BEPS 2.0

Apr 2022 | Update on Pillar 2 following Commentary Release

Mar 2022 | Release of the GloBE Rules Commentary and Illustrative Examples under Pillar Two of BEPS 2.0

Dec 2021 | Update on Pillar 2 agreement

Dec 2021 | Release of the GloBE model rules under Pillar Two of BEPS 2.0

Nov 2021 | The impact of BEPS on tax incentives in Asia Pacific

Oct 2021 | Update on 8 October 2021 BEPS Agreement

Jul 2021 | Initial response level agreement on Pillar 1 and Pillar 2

Pillar One

Jul 2023 | Latest releases on Pillar One and Pillar Two of BEPS 2.0

Jul 2023 | Update on Pillar One and Pillar Two of BEPS 2.0

Jan 2023 | Public consultation on Amount B under Pillar One

Jul 2022 | Public Consultation on Pillar One Amount A

Jun 2022 | Update on Pillar One and Pillar Two of BEPS 2.0

May 2022 | Public Consultation on Pillar One Amount A

Apr 2022 | Public Consultation on Pillar One Amount A

Mar 2022 | Public Consultation on Pillar One Amount A

Feb 2022 | Public Consultation on Pillar One Amount A

Oct 2021 | Update on 8 October 2021 BEPS Agreement

Jul 2021 | Initial response level agreement on Pillar 1 and Pillar 2

Connect with us

Subscribe now

Get Hong Kong Tax Insights sent straight to your inbox

Key Contact

John Timpany
Head of Tax, Hong Kong SAR
Tax Reimagined Lead in Asia Pacific
乐鱼（Leyu）体育官网 China

Follow us on LinkedIn

View daily content on our LinkedIn page

You may also be interested in