In Hong

Found 4 free book(s)

Jurisdiction’s name Hong Kong, China Information on ...

www.oecd.org

Jurisdiction’s name Hong Kong, China Information on Residency for tax purposes Section I – Criteria for Individuals to be considered a tax resident An individual is regarded as a tax resident of Hong Kong, China if – (a) he/she ordinarily resides in Hong Kong, China; or

Hong, In hong

A Concise Guide to the Employment Ordinance

www.labour.gov.hk

2. an employee as defined in the Contracts for Employment Outside Hong Kong Ordinance; 3. a person serving under a crew agreement under the Merchant Shipping (Seafarers) Ordinance, or on board a ship which is not registered in Hong Kong; and 4. an apprentice whose contract of apprenticeship has been registered under the

Employment, Ordinance, Hong, Employment ordinance, In hong

Reference to Tax Salaries Tax - Inland Revenue Department

www.ird.gov.hk

income arising in or derived from Hong Kong which is received or receivable during the year, irrespective of the location of payment. “Income” includes: • Income from an office, employment (on a full-time, parttime or casual - basis) or pension from a former employer.

Reference, Hong, Reference to tax