In this article we’ll explain what personal assessment means in regards to Hong Kong tax and how it works.
Do you already have a business abroad, and do you want to expand your business activities to the Netherlands?
From a tax point of view, the question arises on eCommerce tax: where and how is eCommerce business income being taxed?
The Li & Fung (Trading) Limited case was regarded as an agency case, whereby the Hong Kong agent (principal) provided services to its non-related customers in connection with the manufacture, sale and purchase of goods. Such services included finding suppliers to manufacture the goods, which would then be sold by these non-related manufacturers to the […]
