According to the tax definitions of several countries and in accordance with the 4th OECD Directive, Hong Kong is not an offshore jurisdiction and can not be described as a tax haven such as BVI, Seychelles, Nevis, etc.
Indeed, Hong Kong taxation is territorial (only activities performed outside Hong Kong are exempt) and not related to a legal status of locally registered companies (such as “International Business Companies” in many tax havens).
Finally Hong Kong is classified in the white list (“white list”) of OECD countries.