Territorial Tax 0% on foreign earnings 16.5 Corporate Tax on domestic earnings
Legal Benefits
Hong Kong incorporates more companies per annum than any other jurisdiction and most of these are trading companies doing real business rather than asset protection or tax avoidance vehicles so there is no immediate suggestion that the company is also being used for tax avoidance.
Hong Kong is a well-known and respected jurisdiction that is not blacklisted anywhere.
A Hong Kong company is an essential element of doing almost any type of business in Mainland China.
Hong Kong is a PayPal approved jurisdiction and one of very few no-tax jurisdictions where it is possible to have an unrestricted PayPal account. (The only other two jurisdictions where this is possible are Cyprus and Gibraltar).
Hong Kong