Pillar 2 of the BEPS 2.0 Action Plan
Under Pillar 2 of the BEPS 2.0 framework, in at least two of the four fiscal years immediately preceding the current fiscal year…
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Donations made to the “Tai Po Wang Fuk Court Relief Fund” are considered qualified charitable contributions and are eligible for a tax deduction.
Donations made to the “Tai Po Wang Fuk Court Relief Fund” will be considered recognized charitable donations made to the government for charitable purposes. In…
Limited liability companies that have not yet commenced operations are required to file an audit report for income tax purposes.
In accordance with the *Companies Ordinance* and the latest tax regulations, effective April 2023, even if a limited liability company, during its fiscal…