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Hong Kong Updates List of Debt Instruments Eligible for Profits Tax Concessions or Exemption

|Approved Changes|Hong Kong
Hong Kong

On 22 January 2016, the Hong Kong Inland Revenue Department (IRD) updated the list of debt instruments eligible for profits tax concessions (50% reduction) and long-term debt instruments eligible for profits tax exemption. The list mainly includes debt instruments issued by financial institutions in the Asia-Pacific region, as well as certain UK financial institutions.

Click the following link for the list of qualifying debt instruments on the IRD website.

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