Offices Location & Phone No.
Hongkong, China Office : (852) 2868 9205
Guangzhou, China Office : (8620) 3880 0116
Shanghai, China Office : (8621) 6331 1978
Offices Location & Phone No.
Hongkong, China Office : (852) 2868 9205
Guangzhou, China Office : (8620) 3880 0116
Shanghai, China Office : (8621) 6331 1978
A Hong Kong manufacturing business enters into a processing or assembly arrangement with a Mainland entity. The Hong Kong manufacturing business will provide the raw materials, technical know-how, management, training and supervision provided by the HK entity. It may be possible to follow the decision of court cases to be entitled apportionment of profit to be exempt from being taxable in Hong Kong. A 50:50 apportionment can be made.