ARTICLE · 26 SEPTEMBER 1995
Tax on Joint Ventures
Hong KongAccounting and Audit
This article is intended to provide a general guide to the subject matter. Specific advice should be sought about individual circumstances. Further information or advice may be obtained from Linklaters & Paines, Hong Kong office, 14th Floor, Alexandra House, Chater Road, Hong Kong; telephone: (852) 2842 4888; fax: (852) 2810 8133; contact David Mullarkey or Jeremy Parr.
This article examines briefly the taxation of joint ventures. For further discussion of joint ventures, please see the article headed "Joint ventures in the PRC".
The tax treatment of equity joint ventures and hybrid cooperative joint ventures are similar. When a true cooperative joint venture is set up however, the parties' tax liabilities are assessed and paid separately.
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