Hong Kong: HR and global mobility BEPS issues | KPMG Global
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Hong Kong: Human resources and global mobility BEPS issues

Hong Kong: HR and global mobility BEPS issues

The OECD base erosion and profit shifting (BEPS) initiatives pose issues for human resources (HR) and global mobility professionals.


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If employees create a permanent establishment, there are two significant outcomes—the employer is exposed to the country’s corporate tax and employer tax obligations, and the employee may be liable for personal tax even for short visits.

For employers and employees based in Hong Kong, this can be an expensive exercise—increasing the cost of remuneration, impacting budgets, and eroding profit margins on projects.


Read a March 2017 report [PDF 140 KB] prepared by the KPMG member firm in Hong Kong

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