I am currently living in Dongguan, China under a Rep office work visa. I am expected to relocate to Hong Kong late this year or early next year.
My income is from a USA based company and is deposited directly into my USA bank account. I do currently pay China tax on a portion of my income paid by my China Rep Office.
My work is primarily done in mainland China and in Indonesia. In general, I would spend about 5 months in China and 4 months in Indonesia during a work year.
I lived under a similar situation in Singapore from 2003-2006. During that time, I was not required to pay any Singapore tax as it was determined "all income was derived from services that occurred outside of Singapore." I was able to hold an Employment Pass in Singapore under a Rep Office registration, and turned in Income Tax statements to the Singapore government, but paid no income tax.
Would this be true if I lived in Hong Kong? How does the government determine "income derived from services rendered in Hong Kong"? Would I have to pay any Hong Kong tax?
Any help on this subject would be greatly appreciated.