Cross-Border Tax Planning
跨境税务台
Independent analysis of Hong Kong tax planning for individuals, companies and trusts
Explore tax guides →Editorial focus
Clear reference material on double-tax agreements, offshore income rules, family trusts and cross-border compliance.
Learn about the publication →Hong Kong DTA network
Treaty reference
Offshore income
Territorial source rules
Family trusts
Cross-border structures
CRS / FATCA
Multi-jurisdiction reporting
Coverage
Cross-border tax topics
税务简报
Latest tax briefs
Advance Rulings for Double Taxation Avoidance: Securing Tax Certainty for Cross-Border Transactions
Advance Rulings for Double Taxation Avoidance: Securing Tax Certainty for Cross-Border Transactions
跨境税务Annual CRS Compliance Self-Checklist: Reviewing the Reporting Status of Personal Cross-Border Assets
Annual CRS Compliance Self-Checklist: Reviewing the Reporting Status of Personal Cross-Border Assets
跨境税务Alternative Residence in Cross-Border Tax Planning: Strategies for Legally Managing Multi-Jurisdictional Tax Residence
Alternative Residence in Cross-Border Tax Planning: Strategies for Legally Managing Multi-Jurisdictional Tax Residence
跨境税务Annual Family Trust Tax Compliance Review: Aligning Trust Accounts with Tax Filing Obligations
Annual Family Trust Tax Compliance Review: Aligning Trust Accounts with Tax Filing Obligations
跨境税务Annual Review of Cross-Border Tax Structures: Assessing the Impact of Tax Law Changes on Existing Setups
Annual Review of Cross-Border Tax Structures: Assessing the Impact of Tax Law Changes on Existing Setups
跨境税务Artistes and Sportsmen Article in DTAs: Tax Planning for Cross-Border Performances from Hong Kong
Artistes and Sportsmen Article in DTAs: Tax Planning for Cross-Border Performances from Hong Kong
Frequently asked questions
Cross-border tax planning FAQ
How does Hong Kong's territorial source principle work? + −
Hong Kong generally taxes profits that arise in or are derived from Hong Kong. Source is determined from the operations that produced the profit, and the evidence depends on the facts of each case.
What do Hong Kong's double-tax agreements cover? + −
Comprehensive double-tax agreements allocate taxing rights and may reduce withholding tax on dividends, interest and royalties when eligibility and beneficial-ownership conditions are met.
How are family trusts treated for tax purposes? + −
Treatment depends on the trustee, beneficiaries, source of income, assets and relevant jurisdictions. A trust structure does not by itself determine the tax result.
What is CRS reporting? + −
The Common Reporting Standard requires participating financial institutions to identify reportable accounts and exchange specified account information through their local tax authorities.
Research a cross-border tax topic
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