Hong Kong’s Territorial Tax Regime under Fire – The Impact of BEPS 2.0, the EU Greylist and Hong Kong’s Struggle to Remain Competitive

Journal

Author

Tse, A.; Kavanagh, J.; Aronson, D.

Country

Hong Kong

Published Date

November 1, 2021

Issue

International Transfer Pricing Journal 2021 (Volume 28), No. 6

DOI

https://doi.org/10.59403/1gxvvhm

Document

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This article discusses the Hong Kong SAR’s response to the OECD’s base erosion and profit shifting version 2.0 proposal and its placement on the EU greylist.

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Hong Kong’s Territorial Tax Regime under Fire – The Impact of BEPS 2.0, the EU Greylist and Hong Kong’s Struggle to Remain Competitive