Anthony Tam interviewed by George Russell on tax issues

With the action plan recently announced by OECD, new rules intended to reshape international company tax practices could be in place as early as next year...

Anthony Tam, Tax Partner, shared his expert opinion with George Russell for his article "Taxing times".



Anthony Tam, a tax partner with Mazars in Shanghai and a deputy chair of the Institute’s taxation faculty executive committee, says companies shifting to Hong Kong should prove that they have substance.“A Hong Kong company would only be used when there would indeed be management activities and other commercial activities being carried out in Hong Kong,” he points out.


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  • Article by George Russell for A+ Magazine, September 2013 issue