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Hong Kong Profits Tax 2017

Hong Kong Profits Tax 2017

Hong Kong Profits Tax 2017

Tuesday, 14 March 2017 18:13

Hong Kong adopts a territorial principle on taxation.Only profits arising in or derived from within the territory of Hong Kong will be chargeable to Hong Kong profits tax. Under Section 14 of the Inland Revenue Ordinance (“IRO”), a person is subject to Hong Kong profits tax if all of the following three conditions exist...

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Profits Tax