International Tax

Business Operations in Hong Kong (Portfolio 7152)

  • The Business Operations in Hong Kong Portfolio discusses the political, economic and legal structure of Hong Kong and its investment climate. Forms of doing business, trade and commerce regulation, and business registration requirements are described. Particular emphasis is placed upon Hong Kong’s tax system and the taxation of business profits.

Description

The Portfolio discusses the political, economic and legal structure of Hong Kong and its investment climate. Forms of doing business, trade and commerce regulation, and business registration requirements are described. Particular emphasis is placed upon Hong Kong’s tax system and the taxation of business profits. Estate duty and stamp duty considerations are also described.

Table of Contents

I. Hong Kong – The Territory, Its People and Economy
II. Operating a Business in Hong Kong
III. Forms of Doing Business in Hong Kong
IV. General Scheme of Taxation
V. Income Taxation
VI. Profits Tax – Special Considerations
VII. Taxation of Nonresidents
VIII. Taxation of a Branch
IX. Personal Assessment
X. Assessment, Filing and Other Compliance Issues
XI. Stamp Duty
XII. Other Taxes
XIII. Estate Duty
XIV. Intercompany Pricing
XV. Special Provisions Relating to Multinationals
XVI. Avoidance of Double Taxation

Michael Olesnicky
Senior Consultant
Baker & McKenzie LLP
Noam Noked
Noam Noked
Tax Consultant
Baker & McKenzie LLP
seiker_steven
Steven Sieker
Partner
Baker & McKenzie LLP
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