【Wealthy CityLinkers】Hong Kong’s Edge Amid the Global Tax Reform Wave: A Strategic Anchor for Mainland Enterprises Going Global

In 2026, China's tax system reform and global tax governance are deepening in tandem. The BEPS 2.0 Pillar Two global minimum tax rules have already taken effect in jurisdictions including Hong Kong, Singapore, Malaysia, and Australia, locking the effective tax rate threshold for multinational enterprises at 15%.
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