A Hong Kong company conducts trade all over the world. It employs two internal auditors looking after business working in Asian Region and non-Asian Region. One of the auditors is a Hong Kong resident while the other is an expatriate. Each of them spends less than 60 days in Hong Kong in each year of assessment

SWFT Essntl Tax Individ/Bus Entities 2020
23rd Edition
ISBN:9780357391266
Author:Nellen
Publisher:Nellen
Chapter17: Business Tax Credits And The Alternative Minimum Tax
Section: Chapter Questions
Problem 17P
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A Hong Kong company conducts trade all over the world. It employs two internal auditors looking after business working in Asian Region and non-Asian Region. One of the auditors is a Hong Kong resident while the other is an expatriate. Each of them spends less than 60 days in Hong Kong in each year of assessment. You are required to explain how those internal auditors will be chargeable with Hong Kong salaries tax 

 

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