Regulatory Note™
Hong Kong enacts the global minimum tax and HKMTT
The minimum tax ordinance was enacted on 6 June 2025 and applies to large groups from 2025.
/ 01CORRIDOR INTELLIGENCE2 ITEMS
US ↔ Japan intelligence.
What changed on US ↔ Japan, who it affects and what to examine next, with the sources behind every note.
Related Circuit Sessions are on the Annual Calendar. Places follow the Circuit's own rules; following this corridor does not reserve one.
Regulatory Note™
Hong Kong's foreign-sourced income exemption now covers all disposal gains
Since 1 January 2024, offshore gains on any asset received in Hong Kong by a multinational group member can be taxed unless the exemption conditions are met.