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Hong Kong Tax

Hongkongs neues Gesellschaftsrecht (7 Seiten)

Hongkongs neues GesellschaftsrechtMichael Lorenz, Rechtsanwalt/Foreign Registered Lawyer (Hongkong), und Stefan Schmierer,LL.M., Rechtsanwalt/Foreign Registered Lawyer (Hongkong), beide Hongkong   Hongkongs neues Gesellschaftsrecht Companies...

Profits Tax Liability for Businesses in Hong Kong

Newsletter No. 86 (EN)Profits Tax Liability forBusinesses inHong Kong   May 2019     I. Introduction   The law governing the imposition of in­come based taxation in Hong Kong is con­tained in the Inland Revenue Ordinance (“IRO”),...

Tax Residency in Germany, China, Hong Kong and Thailand

Newsletter Nr. 201   (EN)  Tax Residency in Germany,China, Hong Kong and Thailand   January 2019 I.  Introduction   The concept of tax residency is central in national and international tax law. Its definition varies considerably from...