Hong Kong Impuestos
  • On May 31, 2024, the Colombian Tax Office (“DIAN”), through Resolution 96, issued the periodic report of those jurisdictions that, as of December 31, 2023, have signed an international treaty or agreement that allows the effective exchange of information with Colombia. Within the list of jurisdictions enunciated by the DIAN, Hong Kong is found.
  • The purpose of Resolution 96 is for the National Government to have the necessary elements of judgment to review the list of tax havens, so as to determine whether to exclude any of the jurisdictions from the list.
  • With this, all that remains is for the National Government to issue a Ruling removing Hong Kong from the list of Tax Havens.
  • It is relevant to clarify that, although the National Government does not have a specific period to issue the aforementioned Ruling, it is evident that, in the past, the time that has elapsed between the DIAN Resolution and the National Government Ruling has been extremely short. 
  • To illustrate the above, we call to your attention, that when it was decided to remove Barbados, the United Arab Emirates, Monaco and Panama from the list of Tax Havens, the DIAN Resolution 8917 came out on the same day as Ruling 2095 of the National Government (October 21, 2024).
  • With this in mind, it is expected that the Ruling excluding Hong Kong from the list of Tax Havens will be issued soon. 
  • This is positive news since, when the Ruling that excludes Hong Kong from the list of Tax Havens has been issued, transactions with this jurisdiction will not necessarily have to be subject to the transfer pricing regime, nor will the maximum withholding tax rate contemplated for payments made to those jurisdictions that are on the list of Tax Havens have to be applied.
  • If you have any questions regarding the scope and application of the particular case, please do not hesitate to contact us.



将香港从 "避税天堂 "名单中剔除的第一步。

  • 国家税务和海关总局于2024年5月31日通过第96号决议发布了定期报告,列出了截至2023年12月31日与哥伦比亚签订了允许有效信息交换的国际条约或协议的司法管辖区。其中,列出的司法管辖区中包括香港。
  • 第96号决议的目的是让国家政府拥有足够的证据来审查避税天堂名单,以确定是否要将某些司法管辖区从名单中排除。
  • 因此,国家政府只需发布一项法令,就可以将香港从避税天堂名单中除名。
  • 值得注意的是,尽管国家政府没有确定的期限来发布上述法令,但根据过去的经验,国家税务和海关总局的决议和国家政府的法令之间的时间间隔通常非常短。
  • 为了说明上述情况,我们提请您注意,在决定将巴巴多斯、阿拉伯联合酋长国、摩纳哥和巴拿马从避税天堂名单中删除时,哥伦比亚税务局第 8917 号决议与国家政府第 2095 号裁决(2024 年 10 月 21 日)在同一天发布。
  • 有鉴于此,我们期待能将香港从避税天堂名单中除名的法令能尽快发布。
  • 这是一个积极的消息,因为当将香港从避税天堂名单中排除的法令发布后,与该司法管辖区的交易就不一定要遵守转让定价制度,也不一定要对支付给避税天堂名单上的司法管辖区的款项适用预期的最高预扣税率。
  • 如果您对某个特定案例的范围和适用有任何疑问,请随时联系我们。
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