8 / 10
8
AN INTRODUCTION TO DOING BUSINESS IN HONG KONG 2017
Table of Contents
Preface
04
Part 1 | Establishing and Running a Business
10
What are my options for investment?
11
Different entities that a foreign business can establish in
Hong Kong
11
Restrictions on foreign investment
12
How do I establish a business?
13
Requirements and steps to set up a company in Hong Kong
13
Intellectual property
14
Opening a bank account in Hong Kong
17
How do I make changes to my business?
19
Dormant company
19
Changing a company name
19
Changing the company’s Articles of Association
20
Deregistering the company
20
Part 2 | Tax, Audit and Accounting
22
What are the major taxes in Hong Kong?
23
Key features of Hong Kong’s taxation system
23
Salaries tax (individual income tax)
23
Profits tax (corporate income tax)
25
Property tax
28
Offshore status of Hong Kong companies
29
Contract effected test
29
Operations test
29