Hong Kong as a Regional Headquarters under BEPS 2.0: Practical Advantages Beyond Tax
The article explains why Hong Kong remains an attractive choice for multinational regional headquarters even after the implementation of BEPS 2.0 (Pillar Two). Rather than losing ground due to global minimum tax rules, Hong Kong has adapted by introducing its own Hong Kong Minimum Top‑Up Tax (HKMTT) while retaining its simple territorial tax system. Beyond tax, practical advantages include Greater Bay Area (GBA) integration, CEPA market access, cross‑boundary data flow facilitation, reciprocal enforcement of judgments with Mainland China, deep financial connectivity, and a strong talent pool. Together, these attributes support strategic, operational, and compliance benefits for Asia‑focused headquarters.