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Industry News - Jurisdiction Case Studies

28 October 2010

When is Income of a Hong Kong Company Subject to Hong Kong Tax?

When is income of a Hong Kong company subject to Hong Kong tax?  The relevant section in the Inland Revenue Ordinance is section 14, commonly refer…

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26 October 2010

The Duties of Directors of Hong Kong Companies

 The corporate regime relating to directors in Hong Kong is contained in statute (the Hong Kong Companies Ordinance (“CO”)) and in common law c…

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20 October 2010

Hong Kong's Tax System

Hong Kong’s system of income tax is outlined in the Inland Revenue Ordinance and its subsidiary legislation, the Inland Revenue Rules.  Hong Kong…

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