Being a Special Administrative Region of China, Hong Kong enjoys considerable autonomy in running its own affairs. Hong Kong is a relative powerhouse in world trade. It is the world's third largest financial centre, and money can be remitted in and out freely and without tax. China has experienced tremendous economic growth in recent years and Hong Kong serves this region as a major gateway for trade, finance and travel.

Corporate law is based on the British legal system. Taxes are levied on Profits, Salaries and Property Rental. Companies are subject to Profits Tax which is levied at 16.5% on assessable profits in 2008/09. Only profits derived in Hong Kong are assessable. Offshore transactions (businesses carried out outside Hong Kong) are not subject to Hong Kong tax. There is no dividend tax.