香港政府已發布《2024 年稅務（修訂）（跨國企業集團最低稅率）法案》草案的委員會階段修正案，以減輕合規負擔並提高稅收確定性。具體而言，先前提出的作為一般反避稅規則（GAAR）的主要目的測試將被現有GAAR下的唯一或主導測試所取代。它通常不會具有追溯力，也不會超出經合組織認為的避稅或濫用安排的範圍。修訂也明確了與其他香港稅制的時間表和互動，並減少了懲罰性措施和訴訟時效。
HONG KONG: Amendments to Bill on minimum corporate tax rate
The Hong Kong government has issued committee stage amendments to its draft Inland Revenue (Amendment) (Minimum Tax for Multinational Enterprise Groups) Bill 2024, to ease compliance burdens and enhance tax certainty. In particular, the previously proposed main-purpose test as a general anti-avoidance rule (GAAR) will be replaced by the sole-or-dominant test under the existing GAAR. It will generally have no retrospective effect, nor will it go beyond what the OECD considers to be avoidance or abusive arrangements. The amendments also clarify timelines and interactions with other Hong Kong tax regimes, as well as reducing punitive actions and the statute of limitations.
Sources:
EY
HK Legislature (PDF)