This webpage is currently available in:

Insights

CW CPA Professional Insights on China and Cross-Border Business

Topics

Key Differences Between Singapore and Hong Kong in Implementing BEPS 2.0 Pillar Two

A comparative analysis of how Hong Kong and Singapore are implementing the OECD BEPS 2.0 Pillar Two global minimum tax from 2025. The article examines the HKMTT, Singapore’s DTT and MTT regimes, incentive design, compliance frameworks, and strategic implications for multinational investors operating across Asia.

China’s Updated Foreign Investment Catalogue: Key Changes and Opportunities (Effective February 2026)

China’s 2025 Catalogue of Encouraged Industries for Foreign Investment, effective 1 February 2026, expands the number of encouraged sectors to 1,679 and reflects updated policy priorities in advanced manufacturing, digital infrastructure, and regional development. The revised catalogue introduces new opportunities for foreign investors seeking preferential tax, customs, and regional investment incentives.

Hong Kong Pillar Two Implementation: QDMTT, IIR and Compliance Framework (Effective from 1 January 2025)

Hong Kong implemented the OECD Pillar Two global minimum tax through the Inland Revenue (Amendment) (Minimum Tax for Multinational Enterprise Groups) Ordinance 2025. This article explains the Hong Kong Minimum Top-Up Tax (HKMTT), the Income Inclusion Rule (IIR), reporting deadlines, and filing obligations for multinational enterprise groups, including how the regime interacts with the OECD GloBE rules and Hong Kong’s existing tax framework.

Hong Kong Private Company Incorporation in 2026: Legal Framework, Structuring Considerations and Compliance Obligations for Foreign Business Investors

A comprehensive guide to incorporating a private company limited by shares in Hong Kong. This article examines statutory formation requirements, governance structure, beneficial ownership transparency, charge registration, tax obligations, economic substance considerations and key legal issues relevant to foreign private investors.

How China’s Consumption Upgrade Is Redefining Distribution Strategy for Foreign Brands

As China’s consumer market moves beyond 50 trillion yuan in annual retail sales, the real story is not scale — it is structural change. Slower growth, AI-driven purchasing, instant retail infrastructure, stricter competition enforcement, and evolving consumer values are reshaping how brands operate. For foreign companies entering China, distribution is no longer just about finding a sales partner. It is about determining who controls the brand’s data, pricing architecture, platform visibility, and long-term positioning in an increasingly intelligent and regulated market.

Summary of Hong Kong Taxes under the Proposed 2026–27 Budget

An overview of the proposed Hong Kong tax rates and relief measures for the 2026–27 year of assessment, including profits tax, salaries tax, property tax, allowances, and statutory deductions.
Load More