TAILIEUCHUNG - TAXATION AND INVESTMENT IN HONG KONG 2012: REACH, RELEVANCE AND RELIABILITY

The data included below must be interpreted with caution, indeed those providing the data themselves advise caution in using it. The European data comes from the European Business Angel Network (EBAN), and the US data comes from the Angel Capital Association or the Centre for Venture Research, University of New Hampshire. EBAN note that their numbers only include activity that takes place within Business Angel networks, and as such by no means represent the full extent of Business Angel activity existing in Europe. Furthermore, it is important to note that their statistics are based on information provided by surveyed. | Deloitte. Taxation and Investment in Hong Kong 2012 Reach relevance and reliability A publication of Deloitte Touche Tohmatsu Limited Contents Investment climate Business environment Currency Banking and financing Foreign investment Tax incentives Exchange controls Setting up a business Principal forms of business entity Regulation of business Accounting filing and auditing requirements Business taxation Overview Residence Taxable income and rates Capital gains taxation Double taxation relief Anti-avoidance rules Administration Other taxes on business Withholding taxes Dividends Interest Royalties Branch remittance tax Wage tax social security contributions Indirect taxes Value added tax Capital tax Real estate tax Transfer tax Stamp duty Customs and excise duties Environmental taxes Other taxes Taxes on individuals Residence Taxable income and rates Inheritance and gift tax Net wealth tax Real property tax Social security contributions Other taxes Compliance Labor environment Employee rights and remuneration Wages and benefits Termination of employment Labor-management relations Employment of foreigners Deloitte International Tax Source Office locations Hong Kong Taxation and Investment 2012 Investment climate Business environment Hong Kong is a Special Administrative Region SAR of the People s Republic of China. A miniconstitution grants the territory its own legislature legal and judicial systems and full economic autonomy. Beijing has responsibility for defense and foreign affairs. The basic law is the constitutional law of the Hong Kong SAR which sets out the policies of the Chinese government towards Hong Kong and how the SAR is to be administered. Under the basic law Hong Kong exercises executive legislative and independent judicial power. Hong .

• Quỹ đầu tư
• Untaxed Fuel Use
• Odometer Auditing
• Criticism of Distance
• Based Insurance
• Press Coverage
• Distance Based Insurance