Covid-19 Guidance issued by the Hong Kong Inland Revenue Department on Certain Tax Issues
The unprecedented change in the economic environment following the outbreak of COVID-19 has given rise to new restrictions imposed by governments around the world, resulting in a significant disruption to the locations where businesses operate and people work.
This newsletter provides information of OECD Updates for COVID-19 as follows:
- Tax residence of companies
- Tax residence of individuals
- Permanent establishment
- Employment income of cross-border employees
- Transfer pricing