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China Enacts Social Insurance law China's top legislature adopted the Social Insurance law of the People’s Republic of China on October 28, 2010. It came into effect on July 1, 2...
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Briefing on Chinese Embassy and Consulate Legalization Services Chinese embassies and consulates in foreign countries shall legalize notarial certificates or documents which are e...
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Hong Kong Property Tax - Miscellaneous Items Lump Sum Premium The law specifically provides that lease premium is assessable to property tax in the same way as rent. If you have ...
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Introduction to Hong Kong Salaries Tax General Salaries Tax is chargeable on most but not all of the income from employment, offices and pension arising in or derived from Hong K...
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Hong Kong Salaries Tax – Chargeable Income According to Section 8(1) of the Hong Kong Inland Revenue Ordinance, salaries tax is imposed on all income arising in or derived from H...
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Hong Kong Salaries Tax – Notification of Chargeability to Salaries Tax If you are liable to tax in Hong Kong, you have to inform the Inland Revenue Department (“IRD”). Section ...
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Hong Kong Salaries Tax – Child Allowance As a Hong Kong taxpayer, you may claim child allowance if, during a year of assessment, you maintain an unmarried child who was below 18,...
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Hong Kong Salaries Tax – Tax Clearance on Leaving Hong Kong Employee Section 51(7) of the Hong Kong Inland Revenue Ordinance (“IRO”) states that a person chargeable to tax mus...
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Hong Kong Salaries Tax – Illustration of Computation of Salaries Tax Example Mr. CHAN Tai Man, single, was employed as Senior Marketing Manager with a monthly salary of HK$60,00...
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Hong Kong Salaries Tax – Dependent Brother or Dependent Sister Allowance As a Hong Kong taxpayer, you may claim dependent brother or dependent sister allowance if, during a year ...
