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Hong Kong Salaries Tax – Place of Residence Provided to an Employee Hong Kong Salaries Tax – Place of Residence Provided to an Employee If an Assessor of the Inland Revenue Dep...
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Hong Kong Salaries Tax – Retirement Benefit A recognized retirement scheme means: - a Mandatory Provident Fund scheme (“MPF scheme”) - a recognized occupational retirement sc...
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Hong Kong Salaries Tax – Self-Education Expenses Section 12(1)(e) of Hong Kong Inland Revenue Ordinance states that a person can get a deduction for Self-Education Expenses. In b...
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Hong Kong Salaries Tax – Share-based Benefits Share Option Share option is the right to acquire shares within a period of time in the future. If your employer granted share opti...
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Hong Kong Salaries Tax – List of Taxable Emoluments Salaries Tax is charged for each year of assessment on individuals in respect of income arising in or derived from Hong Kong w...
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Hong Kong Salaries Tax – Personal Assessment What is Personal Assessment? Under the Hong Kong Inland Revenue Ordinance, there are 3 types of direct taxes, namely, Salaries Tax, ...
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Double Taxation Agreement between the Mainland of China and HK The Mainland of China and the Hong Kong Special Administrative Region entered into a new arrangement for the Avoidan...
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Subsidiary Legislation to Hong Kong New Companies Ordinance For the implementation of the new Companies Ordinance (the new CO?(Chapter 622 of Hong Kong laws), the following subs...
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Investments in Hong Kong - labour Legislation 1. Introduction The Employment Ordinance is the main piece of legislation governing conditions of employment in Hong Kong. It now c...
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List of Financial Activities Regulated by the Hong Kong Securities and Futures Commission Regulated activities as defined by the Securities and Futures Ordinance are as follows:...