香港是一个避税港,虽开征某些直接税,但税负远远低于非避税港,原因是香港实行收入来源地管辖权,只就在香港或从香港所获得的溢利征税,而且税率低,没有开征资产增值税等。香港税务当局和一些国际税务专家不认为香港是个避税港,认为它仍然遭受关联公司滥用税务安排而带来损失。香港的税务条例中也制定了转让定价等反避税的对策。 Hong Kong is a tax havens. Although some direct taxes are levied, the tax burden is far below that of non-tax havens because Hong Kong practices the jurisdiction of source of income and only taxes on profits earned in Hong Kong or Hong Kong, and the tax rate Low, there is no levy asset value-added tax and so on. Hong Kong tax authorities and some international tax experts do not consider Hong Kong a tax havenshower, believing it still suffers losses from the abuse of tax arrangements by affiliates. Hong Kong’s tax regulations also enacted anti-avoidance measures such as transfer pricing.