global mobility & taxation - HKWJ Tax Law

Global Mobility Issues from a Corporate & Income Tax Perspective

Global mobility has allowed more and more companies to request their personnel to carry out work duties outside the companies’ home tax jurisdiction. In the past, most working arrangements abroad were rather permanent, nowadays jobs are also performed on an assignment/secondment basis or on a commuter basis or even as a combination of these latter […]

Double Taxation China & Hong Kong - HKWJ Tax Law

Tax Benefits Under Mainland China Double Tax Treaties

Mainland China has entered into double tax treaties/arrangements (“DTAs”) with more than 100 tax jurisdictions including Hong Kong, the Netherlands and several European countries. Apart from preventing potential double taxation by both Mainland China and its tax treaty partners, Mainland China DTAs in general offer favourable withholding tax rates on dividends, interests and royalties distributed/paid […]