Business Guides

6 Sep 2026 · 8 min read

R&D Tax Deductions for Hong Kong Technology Companies: A Practical Guide

Hong Kong offers a two-tiered profits tax deduction for qualifying research and development (R&D) expenditures, allowing tech companies to claim up to 300% on the first HKD 2 million of eligible costs and 200% on the remainder. This guide explains the eligibility criteria, claim process, timelines, and cost metrics under the Inland Revenue Ordinance (Cap. 112).

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4 Sep 2026 · 8 min read

How to File a Hong Kong Profits Tax Return: Step-by-Step

Learn the exact steps, deadlines, and costs for filing your Hong Kong Profits Tax Return (BIR51). This guide covers eligibility, required documents, eTAX filing, and common pitfalls under the Inland Revenue Ordinance (Cap. 112).

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2 Sep 2026 · 9 min read

Understanding Hong Kong's Double Tax Agreements (DTAs)

Hong Kong's network of over 45 Double Tax Agreements (DTAs) determines how cross-border income is taxed. This guide explains eligibility, treaty benefits, filing timelines, and cost implications for businesses operating in or through Hong Kong.

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31 Aug 2026 · 7 min read

Transfer Pricing Rules for Hong Kong Companies with Related Parties

Hong Kong's transfer pricing rules under the Inland Revenue Ordinance (Cap. 112) require related-party transactions to be conducted at arm's length. This guide explains the documentation requirements, compliance deadlines, and penalties for non-compliance.

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29 Aug 2026 · 8 min read

Tax Exemptions and Deductions Available to Hong Kong Companies

Hong Kong's territorial tax system means only profits sourced in Hong Kong are taxed. This guide covers the key exemptions, deductions, and allowances available under the Inland Revenue Ordinance (Cap. 112), including the two-tiered profits tax rates and specific deductible expenses.

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25 Aug 2026 · 7 min read

Understanding the Hong Kong Business Registration Ordinance

The Business Registration Ordinance (Cap. 310) requires every person carrying on business in Hong Kong to register within one month of commencement. This guide explains who must register, the fees, penalties for non-compliance, and how to apply.

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23 Aug 2026 · 8 min read

Hong Kong Competition Ordinance: What SMEs Need to Know

The Competition Ordinance (Cap. 619) prohibits anti-competitive agreements, abuse of market power, and mergers that substantially lessen competition. SMEs face fines up to 10% of Hong Kong turnover for each year of infringement, but most small businesses fall outside the merger control regime and benefit from a de minimis threshold for certain agreements. This guide explains your obligations, exemptions, and practical compliance steps.

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21 Aug 2026 · 8 min read

How to Wind Up a Company in Hong Kong: Voluntary Liquidation Guide

A practical guide to winding up a solvent Hong Kong company via members' voluntary liquidation, covering eligibility, timelines, costs, and statutory requirements under the Companies Ordinance (Cap. 622).

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19 Aug 2026 · 9 min read

Understanding Beneficial Ownership Registers in Hong Kong

Learn the legal requirements for maintaining a Significant Controllers Register (SCR) in Hong Kong under the Companies Ordinance (Cap. 622). This guide covers eligibility, timelines, costs, and penalties for non-compliance.

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17 Aug 2026 · 8 min read

Directors' Duties and Liabilities Under Hong Kong Company Law

Every Hong Kong company director owes statutory and common law duties to the company. This guide explains the seven core duties under the Companies Ordinance (Cap. 622), the consequences of breach, and practical steps to stay compliant.

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11 Aug 2026 · 8 min read

Setting Up a Joint Venture in Hong Kong: Legal Framework and Practical Steps

A joint venture in Hong Kong can be structured as an incorporated company or an unincorporated contractual arrangement. This guide explains the legal framework under the Companies Ordinance (Cap. 622), the practical steps to incorporation, and the key compliance obligations you must meet under the Business Registration Ordinance (Cap. 310).

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7 Aug 2026 · 9 min read

How to Convert a Sole Proprietorship to a Limited Company in Hong Kong

Learn the exact legal steps, costs, and timelines to convert your Hong Kong sole proprietorship into a limited company under the Companies Ordinance (Cap. 622). Includes BR fee details, HSIC code changes, and asset transfer guidance.

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