Outcome of Hong Kong Consultation on Implementation of Global Minimum Tax and Hong Kong Minimum Top-up Tax

The Hong Kong Legislative Council Panel on Financial Affairs has published the Outcome of the Consultation on the Implementation of Global Minimum Tax and Hong Kong Minimum Top-up Tax. The consultation was held between December 2023 and March 2024 to gauge public views on the implementation of the global minimum tax and the Hong Kong Minimum Top-up Tax (HKMTT). Considering the comments received, the outcome document states the following:

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7. We have carefully considered the respondents'…