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Hong Kong is not an “offshore jurisdiction” as some jurisdictions are classified as, such as The Seychelles, BVI, Panama, Bahamas, Nevis, etc.
In fact, the companies registered in Hong Kong are “common law” companies (Private Limited Company) and are therefore subject to Hong Kong tax law.
However, that law stipulates grants tax exemption for activities carried out outside of Hong Kong. The favorable tax environment in Hong Kong is provided by the tax law, not the legal status of the company (like the “International Business Companies” of the countries listed below) above.
According to the comments of the OECD Guidelines, a territorial taxation (as in Hong Kong) is not a criterion to be defined as a “tax haven”. This is confirmed by the national laws of several countries (France, Belgium, etc.) that do not classify Hong Kong as a privileged tax country.

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