母公司比錢子公司要否交稅問題

In principle, the Assessable Profits (or Adjusted Loss) are the net profits (or loss) [other than profits (or loss) arising from the sale of capital assets] for the basis period, arising in or derived from Hong Kong, calculated in accordance with the provisions of Part IV of the Inland Revenue Ordinance.

The company carrying on any trade, profession or business in Hong Kong are chargeable to tax on all profits (excluding profits arising from the sale of capital assets) arising in or derived from Hong Kong from such trade, profession or business. There is therefore no distinction made between residents and non-residents.

This is a fundamental issue for the nature of the loan. If this is straightly a loan and not relating to any trade arrangement or a business of the company, the wavier of debt due to the holding company is not taxable in Hong Kong under Profits Tax - non-trade nature even there is an income reflected in the subsidiary.

"母公司放棄唔追返筆錢"係口頭定係Black & White?
if 口頭, 唔會當收入, 文件上仲有呢筆債務,
Black & White, if 海外公司當Bad debt, then 香港子公司"理論上"係要當income

你應該參考稅務條例：財務資助亦屬於收入一種。當然具體情況可能會有偏差，由於資料有限，祇可以正常情況作答！
僅供參考！