taxation in hong kong wikipedia - EAS
- Profits taxIn Hong Kong, profits tax is an income tax chargeable to business carried on in Hong Kong. Applying the territorial taxation concept, only profits sourced in Hong Kong are taxable in general. Capital gains are not taxable in Hong Kong, although it is always arguable whether an income is capital in nature.en.wikipedia.org/wiki/Profits_tax
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Under Article 108 of the Basic Law of Hong Kong, the taxation system in Hong Kong is independent of, and different from, the taxation system in mainland China. In addition, under Article 106 of the Hong Kong Basic Law, Hong Kong has independent public finance, and no tax revenue is handed over
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See moreUnlike most countries which apply both residential jurisdiction and territorial jurisdiction in determining the tax liability of a person, Hong Kong uses only the territorial source jurisdiction and disregards the concept of
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See moreIndividual Tax Return
Taxpayers who received Individual Tax Return are required to fill out the return in order to notify the IRD their Profits Tax, Salaries Tax and Property...
See moreNo turnover tax (e.g. Value-Added Tax and Goods and Services Tax) has been imposed in Hong Kong. As a result, Hong Kong is considered to be favourable for profit shifting and conducting re-invoicing activities. In July 2006, Proposal of legislation of Goods and
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See more1. GovHK: Tax Computation of Salaries Tax and Personal Assessment, Salaries Tax and Personal Assessment Calculator
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