Hong Kong

Hong Kong is a Low tax and High Secrecy Jurisdiction. Hong Kong's geographic specialty lies in connecting to the British Virgin Islands and Taiwan. Companies incorporated in Hong Kong pay tax only on profits sourced in Hong Kong and the tax rate is currently at 16.5%. There are no withholding taxes on dividends paid to foreign shareholders and no tax on capital gains. Offshore profits, capital gains, dividends, and most Hong Kong bank deposit interest income are exempt from tax. Income/profits derived from qualifying debt instruments issued in Hong Kong are either exempt from tax or subject to a concessionary rate of 8.25% (50% of the 16.5% standard rate). The concessionary rate of 8.25% also applies to profits of the offshore business of professional reinsurer, or authorized captive insurer; and qualifying profits of a qualifying corporate treasury centre.

    Cases involving Hong Kong

    Case Name Description Date From Keywords

    Cases involving Hong Kong

    Case Name Description Date From Keywords