Does your Company have enough Tax Substance in Hong Kong? Please try our Tax Substance Checker

26 November 2018
1. Does your company have a director (either corporate or individual) residing in Hong Kong?
2. Whether your Company's corporate bank account(s) is operated from out of Hong Kong?
3. Apart from a registered office address, whether your Company has maintained physical establishment(s), such as an office, warehouse, cubicle, etc. of its own in Hong Kong?
4. Apart from having secretary and an auditor, does your Company employ staff in Hong Kong for its business operation?
5. Whether your Company has fixed asset(s), such as office table(s), chair(s), cabinet(s), printer(s), computer hardware(s), and software(s), of its on in Hong Kong
6. Whether your Company's has its own telephone line, fax line and email account in Hong Kong?
7. Whether your Company's directors' meetings are physically held in Hong Kong?
8. Whether your Company's business decisions are made in Hong Kong?
9. Whether your Company has active business, such as trading of goods, provisions of services or manufacturing of products?
10. Whether your Company's active business, if any, is partly or wholly carried out in Hong Kong?
If you have any questions regarding the above or other tax matters, please do not hesitate to contact us on +852 2804 0889 or by email taxservices@hkwj-taxlaw.hk.
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