For the year of assessment up to 2017/18: You may elect personal assessment if: you are 18 years of age or older, or under that age if...

The official name in the tax return for housing allowance, also called rental reimbursement scheme, is housing benefits. The main...

The Significant Controllers Register (備存重要控制人登記冊) (the “SCR”) is a new statutory register required by be kept by all Hong Kong...

經濟實質報告為全新的年審規定，應歐盟要求，英屬維京群島等低稅率地區成立的離岸公司，必須每年提交經濟實質年度報告，證明其生意活動是實質的在該稅率區內進行， 以打擊不公平的避稅安排。 通過在英屬維京群島註冊成立，BVI 離岸公司已經自動成為英屬維京群島的稅務居民，假如日後需要改...