James Bond is working as an Executive Manager for a UK company. From December 2018, he started to travel around the region visiting the Company's operations. James's travelling schedule is extracted as follows: Place of stay Purpose of stay Business 2018 3-18 Nov Korea 10-31 Dec 1-20 Jan Hong Kong Hong Kong Hong Kong Japan Hong Kong Hong Kong Hong Kong Singapore Hong Kong Hong Kong Singapore/China China Business 2019 Business Business Business 1-18 Feb 1-15 Mar 1-21 Apr 1 -30 Jul 8-31 Aug 5-20 Sept Business Business & 10 days of annual leave Business Business Business Business Business Business 1-21 Oct 15 Nov-20 Dec 2020 20 Jan-20 Feb 2 Apr-28 May All remuneration was paid into James's bank accounts in the UK. The monthly salary for James is $120,000 per month in year 2018 to 2020. Required: Based on the information provided, determine whether James is subject to salaries tax in Hong Kong in respect of the employment income he received from the UK company for each of the years of assessment 2017/18 and 2018/19 and if yes, on what basis. Briefly explain. . . Calculate James's Hong Kong assessable incomes, if any, for the years of assessment 2019/18 and 2018/20.