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AN INTRODUCTION TO DOING BUSINESS IN HONG KONG 2017
Key compliance requirements
31
Accounting standards
31
Bookkeeping requirements
31
Financial reporting requirements
32
Hong Kong’s double taxation agreement network
34
The benefits of Hong Kong’s DTAs for foreign companies
34
Hong Kong’s existing comprehensive DTAs
35
Future DTAs under negotiation
37
Part 3 | Human Resources and Payroll
38
Employer’s obligations
39
Keeping payroll records
39
Reporting remuneration paid to an employee
39
Visa requirements and procedures in Hong Kong
41
Visitor’s visa
41
Employment visa
41
Mandatory benefits
43
Social security
43
Leave
44
Terminating an employee
47
Types of termination
47
Severance payment
48
Long service payment
49