Last month Horizons set out on an important roadshow in China. Working in cooperation with the China-Italy Chamber of Commerce, the objective of the roadshow was to address the issue of relocation abroad of the residence of an Italian legal entity and natural person – otherwise called the “fictitious residence” – and the fiscal and…
Read moreCategory: Tax
This post is part of Horizons ongoing sharing of important information related to the implementation of a new global Standard for Automatic Exchange of Financial Account Information in Tax Matters, more commonly referred to as Automatic Exchange of Information or AEOI. Hong Kong’s implementation of AEOI is well underway. Further to the passing of Common Reporting Standards (CRS) set by…
Read moreThis post is part of Horizons' ongoing sharing of important information related to the implementation of a new global Standard for Automatic Exchange of Financial Account Information in Tax Matters, more commonly referred to as Automatic Exchange of Information or AEOI. On 20 June 2016, Hong Kong promulgated the Inland Revenue (Amendment) No.3 Ordinance on Automatic Exchange of Financial Account…
Read more