Salaries tax.pptxVIP

Hong Kong Taxation -- Salaries tax W.L Ho Co. Scope Income arising in HK from office, employment, pension. Employment vs Office Non-HK employment vs HK employment DIPN 10 Office (director) An office is a position which exists by itself and is independent of the person who fills it. Source of income from an office: location of the office The office of director is located at the place where the central management and control of the company is located. HK employment Fully taxable Exemption: Rendered all services outside HK 60 days rule (visit HK = 60 days) Part of salaries taxed outside HK No