If a payment is made or accrued to a BVI incorporated company whose directors are resident in Hong Kong and its central management and control is in Hong Kong, should the BVI incorporated company be regarded as a non-resident?
If a payment is made or accrued to a BVI incorporated company whose directors are resident in Hong Kong and its central management and control is in Hong Kong, should the BVI incorporated company be regarded as a non-resident?
A BVI incorporated company should not be regarded as a non-resident if its directors are resident in Hong Kong and its central management and control is in Hong Kong.