Final Assessment

Course Quiz

Hong Kong Holding + Zug Subsidiary — 10 questions · 70% to pass · Certificate on completion

Question 1 of 10

What is Hong Kong standard Profits Tax rate?

A 8.25%

B 12.5%

C 16.5%

D 20%

Question 2 of 10

What does FSIE stand for?

A Foreign Source Income Exemption

B Foreign-Sourced Income Exclusion Regime

C Flat Source Income Exemption

D Foreign Subsidiary Income Exemption

Question 3 of 10

Minimum equity stake for FSIE participation exemption?

A 1%

B 5%

C 10%

D 25%

Question 4 of 10

What is Hong Kong dividend WHT rate?

A 10%

B 15%

C 5%

D 0%

Question 5 of 10

Under CH-HK DTA, Swiss WHT on dividends when HK company holds 10%+?

A 35%

B 15%

C 10%

D 0%

Question 6 of 10

What is Chinese Enterprise Income Tax for standard companies?

A 10%

B 15%

C 20%

D 25%

Question 7 of 10

Chinese dividend WHT to HK parent holding 25%+ for 12+ months?

A 0%

B 5%

C 10%

D 15%

Question 8 of 10

What is CNH?

A Chinese National Holdings

B Offshore RMB outside mainland China

C HKD in China

D Chinese Net Holdings

Question 9 of 10

For a Pure Equity Holding Company in HK, the FSIE ESR is:

A 10+ employees required

B Own HK office required

C Minimal - satisfied by proper incorporation and annual filing

D 25% costs in HK required

Question 10 of 10

What body approves cross-border dividend distributions from Chinese WFOE?

A MOFCOM

B NDRC

C SAFE

D PBOC

Course Quiz

Result