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Tax substance - HKWJ Tax Law

Economic Substance in Hong Kong

It is sometimes argued that a company incorporated under HK Law (“HK Co”) will (a) automatically be regarded as a Hong Kong tax resident; and (b) only be subject to corporate tax in Hong Kong but not in other tax jurisdictions. However, one has to be well aware that if HK Co lacks (has insufficient) ‘tax […]

non-executive director

What is a Non-Executive Director?

A non-executive director is a person who is part of the board of directors in a company but is not involved in the day-to-day operations. Non-executive directors bring an outside perspective to the board; they provide oversight, knowledge, experience and insights and may challenge the management if the need arises. The different types of director […]