Moving in to or out of Hong Kong? Get in-depth information for expats on different taxes and how to deal with them.
For foreign companies conducting business in Mainland China or Hong Kong, transfer pricing is a crucial consideration in establishing pricing methodologies for their goods or services. Transfer pricing has become the most important issue in ... ...
If the account holder is a tax resident of Hong Kong, the TIN is the Hong Kong Identity Card Number (HKID). 如賬戶持有人是香港稅務居民,稅務編號是賬戶持有人的香港身份證號碼. If a TIN is unavailable, provide the appropriate reason A, B or C 如沒有提供稅務編號,必須填寫合適的理...
Given Hong Kong's increasing network of Double Taxation Agreements/ Arrangement (DTAs), obtaining a Certificate of Resident Status (CoR) in Hong Kong in order to utilise the tax benefits under a DTA has become an important part of tax planning for multinational corporations and Chinese enterprises...
B. Part 2 Jurisdiction of Residence and Taxpayer Identification Number or its Functional Equivalent ("TIN") This number depends on which country you are tax resident. If you are the tax resident of Hong Kong, the TIN is the Hong Kong Identity Card Number (HKID). Please provide full H...
Kong residentis an individual who normally resides in Hong Kong or who stays for more than 180 days during one tax year. Likewise, a tax resident is also acompany incorporated in Hong Kongor a legal entity incorporated in another jurisdiction but which is managed/controlled from Hong Kong. ...
on one's own rather than jointly with one's spouse as far as one is an individual who (i) is of or above the age of 18 years or is under that age if both parents are deceased and (ii) is either ordinarily resident in Hong Kong SAR or a temporary resident of Hong Kong SAR. ...
If the account holder is a tax resident of Hong Kong, the TIN is the Hong Kong Business Registration Number. 如賬戶持有人是香港稅務居民,稅務編號是其香港商業登記號碼. If the account holder is not a tax resident in any jurisdiction (e.g. fiscally transparent), indicate the jurisdiction in ...
Substitute Form W-8BEN-E (applicable to Active Non-Financial Foreign Entities) :This is an HSBC form, aimed at trading businesses and companies which are a Hong Kong tax resident only , to sign in place of one of the US W-8 series tax forms for the purpose of trading US stocks. Pleas...
aligning commercial substance in order to obtain Hong Kong tax resident certificate and enable taxpayers to apply and enjoy treaty benefit claims or protection, advising on preparation of necessary legal documents to substantiate the tax filing position, assisting in the preparation of operation manual,...