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Hong Kong 2019-20 Budget proposal

15 March 2019

A range of relief measures were outlined to help local enterprises deal with the fallout and uncertainty of the global economic and trade environment. As part of these measures it is proposed that the business registration (BR) fees for the period 1 April 2019 to 31 March 2020 will be waived, and only the BR Levy will be charged.

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Economic Substance Requirements in the Cayman Islands

11 March 2019

The International Tax Co-operation (Economic Substance) Law, 2018 came into effect on 1 January 2019 and the Cayman Islands Government subsequently issued related Guidance Notes on 22 February 2019 and the International Tax Co-operation (Economic Substance) (Amendment of Schedule) Regulations, 2019 which came into force on the same date.

This summary replaces our previous release of 21 December 2018 to provide an updated overview of the key aspects of the legislation by outlining steps to identify which Cayman entities are in scope and how to achieve compliance.

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