Learn about the latest amendments made to the Tax Guide for Charitable Institutions and Trusts of Public Character, which was updated in April 2020 by the Inland Revenue Department (IRD).

Learn about key issues on qualification requirements, formalities, and regulations concerning these organizations in Hong Kong. Get helpful clarifications on the definitions of “trade” and “business” and more specific and comprehensive guidance on the conditions that organizations should be aware of when claiming for tax exemption.

Written in partnership with DLA Piper