Hong Kong Inland Revenue Provides Guidance on Approach in Handling Tax Issues Arising from the COVID-19 Pandemic

Hong Kong's Inland Revenue Department has announced that a dedicated webpage has been set up to explain the Department’s approach in handling tax issues arising from the COVID-19 Pandemic. The webpage currently includes the following guidance regarding tax residence of companies and individuals, permanent establishment, income from employment, and transfer pricing, which may be updated/expanded in the future.

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Tax Issues arising from the COVID-19 Pandemic

The COVID-19 pandemic has ca…