Taxation in Hong Kong is calculated on a territorial basis. Only the profits incurred within Hong Kong are taxed at the maximum rate of 16.5%. All profits from outside Hong Kong are not subject to taxation.
The distribution of dividends is completely exempt from tax (no withholding tax on dividends distributed).
If you would like to look in-depth at the tax regulations you can talk to one of our advisors or consult the Hong Kong Internal Revenue Department (IRD) webpage at: