Class example 1(Question)- Source of Employment (Extract from HK Taxation and Tax planning, Ho and Mak, Pilot)

Q1 Mr. Chan is employed by A Limited which is a company incorporated in Hong Kong. Mr. Chan lives with family in Hong Kong. According to the job description, he has to travel extensively outside Hong Kong. Thus, he carries out his duties both inside and outside Hong Kong. He stays in Hong Kong for 50 days in the current year of assessment.

How is Mr. Chans income derived from A Limited chargeable to Hong Kong salaries tax?

Q2 Mr. Large is employed by B Limited which is a company incorporated in Hong Kong. Mr. Large is an expatriate who signed his employment contract with B Limited outside Hong Kong. Mr. Larges wife and children live in Australia. According to the job description, he has to travel extensively outside Hong Kong. Thus, he carries out his duties both inside and outside Hong Kong. He stays in Hong Kong for 60 days in the current year of assessment.

How is Mr. Larges income derived from B Limited chargeable to Hong Kong salaries tax?

Q3 Mr. Small is employed by C Limited which is a company incorporated in Hong Kong. Mr. Small is an expatriate who signed his employment contract with C Limited outside Hong Kong. Mr. Smalls wife and children live in Canada. According to the job description, he has to travel extensively outside Hong Kong. Thus, he carries out his duties both inside and outside Hong Kong. He stays in Hong Kong for 61 days in the current year of assessment

How is Mr. Sma1ls income derived from C Limited chargeable to Hong Kong salaries tax?

Q4 Mr. Liang is employed by D Limited which is a company carrying on business in Singapore. Mr. Liang is a Singaporean who signed his employment contract with D Limited in Singapore. Mr. Liangs wife and children live in Singapore. According to the job description, he has to travel to Hong Kong to visit his clients here. Thus, he carries out his duties both inside and outside Hong Kong. He stays in Hong Kong for 50 days in the current year of assessment.

How is Mr. Liangs income derived from D Limited chargeable to Hong Kong salaries tax?

Q5 Mr. Godo is employed by E Limited which is a company carrying on business in Japan. Mr. Godo is Japanese who signed his employment contract with E Limited in Japan. Mr. Godos wife and children live in Japan. According to the job description, he has to travel to Hong Kong to visit his clients here. Thus, he carries out his duties both inside and outside Hong Kong. He stays in Hong Kong for 70 days in the current year of assessment.

How is Mr. Godos income derived from E Limited chargeable to Hong Kong salaries tax?