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FAQ > Business Tax in Hong Kong > B28

Q: How can an offshore company be more certain about whether its activities will give rise to profits tax liability? View : 68
A:

The company may consider applying, on payment of an appropriate fee, for an advance ruling under section 88A of the IRO in respect of a contemplated transaction or arrangement. Details of the application procedures are set out in DIPN No. 31: Advance Rulings, which can be downloaded from the IRD's website at http://www.ird.gov.hk/eng/pdf/e_dipn31.pdf

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