Top Tips: Conducting M&A due diligence
Aug 28, 2017
Hong Kong examines group tax loss relief, but what of China?
After years of debate, HK considers a reform that would allow transfers of losses among subsidiaries. In Beijing, it seems even further away, but there are ways to pay less tax.
Hong Kong and China’s corporate tax regimes run like this: imagine a group has two subsidiaries. Subsidiary A has a profit of $100, while subsidiary B has a loss of $90.
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