The Organisation for Economic Co-operation and Development’s (OECD) base erosion and profit shifting (BEPS) project has raised many questions in its mission to combat artificial tax rate reduction, especially given the current tumultuous tax landscape.
Taxand’s 2018 Global BEPS Report covers 41 countries, and is designed to provide an up-to-date, easy-to-digest summary of the impact of the OECD’s BEPS project on local legislation and audits/tax enquiries to date. It is produced as a snapshot of current local impacts in relation to BEPS, and will be updated as impending BEPS deliverables are received and implemented globally.
Access your copy of the Taxand 2018 Global BEPS Report >
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The Hong Kong Government gazetted the long-awaited Inland Revenue (Amendment) (Preferential Tax Regimes for Funds, Family-owned Investment Holding Vehicles and Carried Interest) Bill 2026 (“2026 Amendment Bill”) on 12 June 2026. The 2026 Amendment Bill introduced positive enhancements to the existing preferential tax regimes for funds, family owned investment holding vehicles (“FIHVs”) managed by single family offices, and carried interest.
