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Hong Kong - Tax Issues arising from the COVID-19 Pandemic

2021 08 05 HKIRD COVID Header

In late July 2021, the Hong Kong Inland Revenue Department (“the Department”) published its approach to handling tax issues arising from the COVID-19 pandemic.

The Department acknowledged that the disruption caused by the COVID-19 pandemic may have resulted in changes to the way in which businesses operate and the locations where people work giving rise to changes which could give rise to certain tax issues.

The Department’s approach to these tax issues is generally in line with guidance issued by the Organisation for Economic Co-operation and Development and covers the following:

  • Tax Residence of Companies
  • Tax Residence of Individuals
  • Permanent Establishment
  • Income from Employment
  • Transfer Pricing

A link to the Department’s COVID-19 approach can be found here:

This information is provided for reference only. For more information please email our office at