Resources

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• January 2014
• Members Access

Introduction to Advance Pricing Arrangements in China.

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• January 2014
• Members Access

Introduction to Corporate Taxes in Hong Kong. The value-added tax and standard tax on dividends are 0% in Hong Kong.

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• January 2014
• Members Access

Total Dividend Tax for Direct Investment is 10%, while for HK Holding Co.is 5% in China.

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• January 2014
• Members Access

In Hong Kong, salaries tax payable is the lower of two calculation methods.

Q&A

• January 2014
• Members Access

Q&A

• January 2014
• Free Access

The Hong Kong Companies Ordinance states that a private limited company is a company, whose articles of association fulfills the following functions: Restricting the right of shareholders to transfer shares; Limiting the number of shareholders to...

Q&A

• January 2014
• Free Access

There are a number of conditions that must be followed in order to establish a private limited company in Hong Kong: 1. On director and secretary: There must be at least one director and one secretary; If the company has only one director, that ...

Q&A

• January 2014
• Free Access

Normally, as many would say, the first step to setting up a company in Hong Kong is to choose a company name. All these company names can be found in the Companies Registry. The chosen company name cannot be any name that is already existent in the R...

Q&A

• January 2014
• Free Access

Hong Kong prides herself in combining the company incorporation and business registration into one step, which hugely facilitates investors to commence their operation as soon as possible. Thus, any persons who are applying for incorporation of a loc...

Q&A

• January 2014
• Free Access

First and foremost, both the memorandum and articles of association must be signed by each and every founding member of the company. The memorandum of a limited company, be it limited by shares or by guarantee upon bankruptcy, must state that all sha...

Q&A

• January 2014
• Members Access

There are two basic requirements: Annual general meeting; and Annual return filing. Annual general meeting must have the following contents: A presentation of profit and loss account; A presentation of balance she...

Q&A

• January 2014
• Free Access

It must be noted that compliance with anti-avoidance tax rules from Hong Kong and Singapore is a must. The key to such compliance is to show that the holding company is a genuine business, i.e.: there must be economic substance to justify this tax...