Double taxation arises when two or more tax jurisdictions overlap, such that the same item of income or profit is subject to tax in each.

Hong Kong adopts the territoriality basis of taxation, whereby only income / profit sourced in Hong Kong is subject to tax and that derived from a source outside Hong Kong by a local resident is in most cases not taxed in Hong Kong. Therefore, Hong Kong residents generally do not suffer from double taxation. Many countries which tax their residents on a worldwide basis also provide their residents operating businesses in Hong Kong with unilateral tax credit relief for any Hong Kong tax paid on income / profit derived from Hong Kong.

Appropriate structures for investment in to Hong Kong Property by international investors will be considered based on their specific facts & circumstances.