Lewis Lu and John Timpany of KPMG China discuss the Inland Revenue Department (IRD)’s adjusted approach to issuing Hong Kong Certificate of Resident Status (HK CoR) and the revised HK CoR application forms.
Lewis Lu of KPMG China looks at the new substance requirements and implementation rules for the preferential income tax incentives in the Hengqin-Macau cooperation zone.
Lewis Lu and John Timpany of KPMG China discuss the stakeholder consultation on the Hong Kong SAR government’s proposed amendments to the foreign-sourced income exemption regime.
