The tax issues of structuring inbound and outbound expatriate contracts in Hong Kong centre on the test of location of employment. Ian Love, PricewaterhouseCoopers, Hong Kong sets out the pitfalls and opportunities to be addressed
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.