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TA3 - BUSI 0018 Hong Kong Taxation Tutorial Questions Unit...

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TA_U3_Salaries_1_0809 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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