Ans 3. Salaries 1

Ans 3. Salaries 1 - BUSI 0018 Hong Kong Taxation Tutorial...

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TA_U3_Salaries_1 1 BUSI 0018 – Hong Kong Taxation Tutorial Questions Unit 3 – Salaries Tax (1) Answer 7 (a) Locality of employment - CIR v George Andrew Goepfert - DIPN 10 o Place where the employment contract is negotiated, concluded & enforceable o Residence of the employer o Place where the employee’s remuneration is paid – least important - Totality of facts (b) Differences between the tax treatment of HK employment & non-HK employment Taxation position of HK employment 1. Services were wholly performed in HK o 100% assessable 2. Services were partly performed in HK, partly outside HK o 100% assessable 3. All services were performed outside HK (i.e. # of days in HK is nil) o 100% exempt 4. Services were performed in HK for 60 days or less during visits in HK o 100% exempt 5. Services were performed in HK for 60 days or less, but the employee’s presence in HK did not constitute visit in HK o 100% assessable 6. Services were performed in HK for more than 60 days o 100% assessable Taxation position of non-HK employment 1. Services were wholly performed in HK o 100% assessable 2. Services were partly performed in HK, partly outside HK o Assessable on time basis (i.e. according to # of days the taxpayer was present in HK) 3. Services were performed in HK for 60 days or less during visits in HK o 100% exempt 4. Services were performed in HK for 60 days or less, but the employee’s presence in HK did not constitute visit to HK o Assessable on time basis (i.e. according to # of days the taxpayer was present in HK)
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TA_U3_Salaries_1 2 Answer 8 How to distinguish contract of service & contract for service Contract of service Contract for service Features - employment - master-servant relationship - profession - independent contractor Applicable tax - salaries tax - profits tax Relevant factors for distinguishing contract of service & contract for service - ‘Is the person who engaged himself to perform these services performing them as a
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This note was uploaded on 02/23/2012 for the course BUSI 0018 taught by Professor C.ng during the Spring '11 term at HKU.

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Ans 3. Salaries 1 - BUSI 0018 Hong Kong Taxation Tutorial...

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