Income tax liability for in Hong Kong employed persons rendering services outside Hong Kong
Mondaq Business Briefing › Hong Kong Law Articles in English (2011)
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Income tax liability for in Hong Kong employed persons rendering services outside Hong Kong
I. General overview
1. Introduction In Hong Kong, personal income tax is known as "salaries tax", regulated by law in the "Inland Revenue Ordinance" (IRO). Salaries Tax is only levied on the annual income of an individual derived from employment. Income, not generated through employment, such as accrued dividends or profits realised through the sale of shares, is not subject to taxation in Hong Kong. Any e...See the full content of this document
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