香港已正式頒布立法，實施OECD稅基侵蝕和利潤移轉計畫的第二支柱，即實施15%的全球最低企業所得稅。該法案使國內最低補足稅和收入納入規則追溯至2025年1月1日起生效。如果實體在香港註冊成立或組成，或通常在香港進行管理或控制，則該實體將追溯至2024年1月1日起被視為香港居民實體。一般反避稅規則中原有的主要目的測試已被唯一或主導測試取代。在進一步考慮期間，暫停實施低稅利潤規則。


HONG KONG: Minimum corporation tax rules now in effect

Hong Kong has formally enacted legislation to implement Pillar Two of the OECD base erosion and profit shifting project, implementing the 15 per cent global minimum corporation tax. The legislation makes the domestic minimum top-up tax and income inclusion rule retroactively effective from 1 January 2025. An entity is considered to be a Hong Kong-resident entity with retrospective effect from 1 January 2024 if it is incorporated or constituted in Hong Kong or normally managed or controlled in Hong Kong. The original main-purpose test in a general anti-avoidance rule has been replaced with the sole-or-dominant test. Implementation of an undertaxed profits rule is suspended while further consideration takes place.