Hong Kong's Inland Revenue Department has announced that a dedicated webpage has been set up to explain the Department’s approach in handling tax issues arising from the COVID-19 Pandemic. The webpage currently includes the following guidance regarding tax residence of companies and individuals, permanent establishment, income from employment, and transfer pricing, which may be updated/expanded in the future. --- Tax Issues arising from the COVID-19 Pandemic The COVID-19 pandemic has caused significant disruptions to people’s lives, resulting in changes to the ways in which businesses operate and the locations where people work. Such changes also give rise to certain tax...