Asia-Pacific

Hong Kong budget released

Hong Kong’s Financial Secretary, in his budget released today, proposed a 75 percent reduction of profits tax, salaries tax, and tax under personal assessment for the year of assessment 2017–18, subject to a ceiling of . . .

Asia-Pacific

Hong Kong: where are the new tax measures taking us?

Stefano Mariani and Mona Yip, Deacons, Hong Kong, discuss tax policy proposals advanced by Hong Kong’s Chief Executive, Carrie Lam, in her 2017 policy address, including  a new two-tier profits tax system and additional tax deductions for research and development expenditure . . . 

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Asia-Pacific

Switzerland updates AEOI list

The Swiss Federal Tax Administration has updated its list of the partner jurisdictions with which Switzerland is implementing automatic exchange of financial account Information writes Davide Anghileri, University of Lausanne . . .