Talk:Salaries tax

Latest comment: 16 years ago by EECavazos in topic Assessment comment

Untitled edit

hello!

if I am a hongkong prmanent resident, and working for a US employer not having a registered business in Hongkong. will my income derived from that overseas employer be taxable by Hongkong IRD?

pls advise,

thanks H

HK Employment edit

  1. A person (Mr. Lau) is a HK resident. He has been employed by an US company which has no permanent establishment (PE) in Hong Kong. During a period of HK tax assessment year, he has not rendered service in Hong Kong. Therefore, Mr. Lau's salary income is fully not subject to HK salary tax.
  2. A person (Mr. Robinson) is an US citizen. He is employed by a US corporate which has a related party, say sales agent, in Hong Kong. Mr. Robinson has been assigned to HK and assist the HK agent to establish marketing functions. For a year of assessment, Mr. Robinson had visited or stayed in Hong Kong more than 60 days for the job. Then, part of Mr. Robinson's employment income is subject to HK salaries tax.
  3. A person (Mr. Andy) is an American super star, one day he is invited to held a concert in HKCEC on a Easter holiday. Mr. Andy's income from the concert is still subject to HK salaries tax.

--NR S8 Sella 16:31, 11 November 2006 (UTC)Reply

Assessment comment edit

The comment(s) below were originally left at Talk:Salaries tax/Comments, and are posted here for posterity. Following several discussions in past years, these subpages are now deprecated. The comments may be irrelevant or outdated; if so, please feel free to remove this section.

==WP Tax Class==

Start class but the article needs references and an expansion.EECavazos 05:03, 14 November 2007 (UTC)Reply

==WP Tax Priority==

High priority because it is the basic income tax scheme of a jurisdiction.EECavazos 05:04, 14 November 2007 (UTC)Reply

Last edited at 05:04, 14 November 2007 (UTC). Substituted at 05:17, 30 April 2016 (UTC)