Talk:Salaries tax
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hello!
if I am a hongkong prmanent resident, and working for a US employer not having a registered business in Hongkong. will my income derived from that overseas employer be taxable by Hongkong IRD?
pls advise,
thanks H
[edit] HK Employment
- A person (Mr. Lau) is a HK resident. He has been employed by an US company which has no permanent establishment (PE) in Hong Kong. During a period of HK tax assessment year, he has not rendered service in Hong Kong. Therefore, Mr. Lau's salary income is fully not subject to HK salary tax.
- A person (Mr. Robinson) is an US citizen. He is employed by a US corporate which has a related party, say sales agent, in Hong Kong. Mr. Robinson has been assigned to HK and assist the HK agent to establish marketing functions. For a year of assessment, Mr. Robinson had visited or stayed in Hong Kong more than 60 days for the job. Then, part of Mr. Robinson's employment income is subject to HK salaries tax.
- A person (Mr. Andy) is an American super star, one day he is invited to held a concert in HKCEC on a Easter holiday. Mr. Andy's income from the concert is still subject to HK salaries tax.
--NR S8 Sella 16:31, 11 November 2006 (UTC)
