Hong Kong Tax Update – December 2018

Please find attached Cheng & Cheng tax update for December 2018, which includes the following topics:-

• Enhanced tax deduction regime for qualifying research and development activities;
• Introduction of new tax on vacant properties; and
• Deduction of capital expenditure for purchase of three new types of intellectual property rights

Should you have any enquiries regarding the Hong Kong tax update or other tax enquiries, please do not hesitate to contact us by email at info@chengtax.com.hk or by phone at 39620114 (Mr. Kwong) or 39620105 (Ms. Leung).

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