
Hong Kong Initiates Consultation on Overhaul of Intellectual Property Tax Deduction Regime
Proposed reforms aim to broaden IP tax deductions, tighten anti-abuse measures, and enhance Hong Kong’s competitiveness in IP trading and licensing.
The Hong Kong SAR Government has commenced a stakeholder consultation on proposed enhancements to its intellectual property (IP) tax deduction regime. The initiative, announced in the 2025-26 Budget, seeks to expand the scope of deductible IP expenditures, introduce stricter anti-abuse and transfer pricing rules, and…