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Hong Kong Profits Tax Overview

Hong Kong Corporate Taxation

Profits tax is raised according to the Inland Revenue Ordinance on the “assessable profits” of corporate entities, partnerships, trusts and sole proprietorships. It is levied according to the “territorial principle”, it is the income┬ásource ┬árather than the residential or non-residential status of the entity that determines whether or not income is or is not subject […]

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