Hong Kong launches consultation on Pillar Two measures
|Tax Alerts, Information Reporting, Legis ...|Hong Kong
A consultation was launched on the implementation of global minimum tax and minimum top-up tax in Hong Kong starting from 1 January 2025.
The rules are designed to align with the Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting Pillar Two Global Anti-Base Erosion (GloBE) model rules.
The government will strive to maintain Hong Kong's tax competitiveness and has proposed business-friendly features when formulating the legislative proposal.
On 22 De…
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