Hong Kong business profits tax

So how good is Hong Kong’s business profits tax rates, here is a quick list of what’s on offer.
Incorporated 16.5%, unincorporated 15.0%
Only profits sourced in Hong Kong are subject to tax
No tax on capital gains or dividends. No interest tax
Tax deduction allowed for all business related expenses
No GST / VAT sales tax.

Could have something to do with why Hong Kong is consistantly rates as one of the freest economies to do business.

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