Using Hong Kong as an Offshore Structure

by Dezan Shira & Associates, Investment Intelligence Unit, Greater China

Hong Kong (HK), in respect to Mainland China, is a well known case. Enterprise income tax in the HK Special Administrative Region (SAR) stands at 17.5%, a much more attractive rate if compared to those on the Mainland and still a competitive one when compared to PRC's Special Economic Zones, such as Shenzhen, where the rate runs at 15%.

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This article included in China Briefing Magazine

July / August 2005:Offshore Companies for Holding China Investments

Other articles in this issue: Offshore Companies for Holding China Investments by Chris Devonshire-Ellis, Senior Partner, Dezan Shira & Associates Structuring Investments Into China via Mauritius by Uday Gujadhur & Gary Gowrea, , Multiconsult Limited, Mauritius Structuring Investments Into China via Singapore by Shanker Iyer and Richard Ellard, , Shanker Iyer & Co, Certified Public Accountants, Singapore Using Macao Offshore Incorporations by Chris Devonshire-Ellis, Senior Partner, Dezan Shira & Associates