ch%202%20salaries%20tax%20flowchart%20%28HK%29 - No foreign...

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Table 2A Hong Kong Employment – Excluding Government Employees, Shipping and Airline Crew Members (Source : Taxation in Hong Kong Ernst & Young latest edition) Hong Kong visitor Services performed partly in Hong Kong and Partly outside Hong Kong All services rendered outside Hong Kong Hong Kong employment Visits Hong Kong for more than 60 days Performs any services in Hong Kong Foreign service income Foreign tax paid
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Unformatted text preview: No foreign tax paid Hong Kong service income Performs no services in Hong Kong Visits Hong Kong for not more than 60 days Hong Kong service income Foreign service income Services performed wholly in Hong Kong Non-Hong Kong visitor Foreign service income Hong Kong service income No foreign tax paid Foreign tax paid Exempt Exempt Taxable Exempt Exempt Exempt Exempt Taxable Taxable Taxable Taxable...
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This note was uploaded on 09/29/2011 for the course ACCT 3161 taught by Professor Kwong during the Spring '11 term at CUHK.

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