WebOriginal Onkyo RC-327S Audio System remote control. Condition: used / good condition - The remote control has been cleaned and tested. Slight signs of use such as small scratches … WebMay 25, 2010 · The effective rate is 4.95% for payments to persons who are not related parties to the Hong Kong royalty payer. If the parties are related, withholding tax at a standard rate of 16.5% is applicable. Legislation of Hong Kong does not establish VAT, and capital gains tax is not levied in most cases.
Departmental Interpretation And Practice Notes - No. 22
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WebUnder Hong Kong’s territorial system of taxation, resident and non-resident enterprises are treated alike and are liable for tax on profits arising in or derived from Hong Kong. When a Hong Kong entity makes payments to a non-resident enterprise or individual for services rendered in Hong Kong, part of the amount must be withheld and paid to ... Webin Hong Kong. This is because the royalty income is primarily generated by the person using person’s thewits and labour to create or develop the intellectual property in Hong Kong. Licensing of intellectual properties purchased by licensor . 9. If a person has purchased the proprietary interest of an intellectual WebSep 7, 2024 · Here’s how withholding tax percentages apply to royalty payments in different instances: Tax rate of 15%: Applied to payments made to non-resident individuals that … gears and drives