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ch2%20-%20salaries%20tax%20flowchart%20%28non%20HK%29 -...

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Table 2B Non-Hong Kong Employment – Excluding Government Employees, Shipping and Airline Crew Members Non-Hong Kong employment Services performed partly in Hong Kong and Partly outside Hong Kong Services performed wholly in Hong Kong Services performed wholly outside Hong Kong
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Unformatted text preview: Wholly taxable Time basis assessment Exempt Time basis Time basis Exempt Stays not more than 60 days Stays for more than 60 days Non-Hong Kong visitor-Hong Kong visitor Visits Hong Kong for more than 60 days Visits Hong Kong for not more than 60 days...
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