Firm

Lewis Lu and John Timpany of KPMG China discuss the Inland Revenue Department (IRD)’s adjusted approach to issuing Hong Kong Certificate of Resident Status (HK CoR) and the revised HK CoR application forms.

Jun Au of DLA Piper Australia reports on two key Australian tax developments, with legislative uncertainty remaining on individual tax residency but judicial clarity on treaty interpretation.

Henrik Jonsson of KPMG Sweden, who represented the client in the Supreme Administrative Court case discussed in this article, says the ruling is much appreciated and will have positive effects for leases.