Hong Kong: Promote corporate treasury centres | KPMG | GLOBAL

Hong Kong: Tax incentives to promote corporate treasury centres

Hong Kong: Promote corporate treasury centres

Proposed legislation includes tax incentives that are intended to encourage companies to establish corporate treasury centres in Hong Kong.


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Among the proposals are measures to:

  • Provide a concessionary profits tax rate for qualifying corporate treasury centres
  • Allow a deduction for interest paid on intra-group lending
  • Treat interest income and other gains on certain intra-group lending transactions as taxable, regardless of how the arrangement was entered into or where the loan funds were provided

The legislation has been gazette, and had its first readying in the Legislative Council on 16 December 2015.


Read a January 2016 report prepared by the KPMG member firm in Hong Kong: Corporate Treasury Centres in Hong Kong almost a reality

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