|Tax Alerts, Legislation & Policy, Na ...|Hong Kong
As announced in the Budget, Hong Kong intends to implement the Global Anti-Base Erosion (GloBE) Rules under Pillar Two of the Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) 2.0 project in 2025.
More certainty on onshore non-taxable capital gains on disposal of equity interests will be provided.
A new patent box regime will be introduced and existing aircraft leasing, funds and carried interest tax concession regimes will be reviewed and enhanc…
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