Title

Investing in Hong Kong and Mainland China

Date of this Version

1-1-2003

Document Type

Journal Article

Publication Details

Interim status: Citation only.

Bentley, D. & Halkyard, A. (2003). Investing in Hong Kong and Mainland China. Intertax, 31(11), 431–450.

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© Copyright Kluwer Law International, 2003.

Abstract

Extract:

Where once Hong Kong was the automatic investment entry route into Mainland China, this is no longer the case. However, Hong Kong remains one of the most important financial centres in the region and it is for that and its significant tax advantages that it remains a favoured investment location in its own right. The Mainland has developed its tax system to make it attractive and more certain for foreign investors, who increasingly favour direct investment. Nonetheless, foreign investors must deal with a tax system and business regulatory environment that bears little similarity to those found in OECD countries. This article examines these tensions and explores the critical features of the tax system in Hong Kong and Mainland China from a foreign investment perspective.

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