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 . . . 

Asia-Pacific

Hong Kong’s plan to legislate BEPS: what to expect

Stefano Mariani and Calvin Ng of Deacons discuss the Hong  Kong government’s July 31 announcements on its planned response to BEPS, which according to the authors, reveal that the territory will soon abandon its its longstanding stance as an easy and light-touch structuring jurisdiction . . .