Hong Kong is located in eastern Asia, on the southeast coast of the Mainland China, and its total area around 1,092 square kilometers. It consists of Hong Kong Island, Kowloon Peninsula, Lantau Island and the New Territories as well as over 200 outlying islands. Hong Kong was a crown colony of the United Kingdom from 1842 until 1997, when the sovereignty was transferred to the People's Republic of China. Hong Kong becomes a Special Administrative Region of the People's Republic of China and stably continued development as an international city under the successful implementation of the principle of ‘One Country, Two Systems'.

Hong Kong has developed to be one of the highest respected financial centers in the world. It is an important financial centre and business services hub in the Southeast Asia region with more than 138 licensed banks has an operation in Hong Kong. Hong Kong is also a significant gateway and foothold for establishing business in Mainland China and the Southeast Asia Region.

The legal system of Hong Kong is based on the English Common Law and supplemented by local legislation. Hong Kong has a high degree of autonomy and enjoys executive, legislative and independent judicial power under the Basic Law. Hong Kong government highly maintains the policy of free market without any government interventions and develops good business environments for investors. Incorporated business in Hong Kong can enjoy and take advantage of the well-established legal system, competent infrastructure, absence of exchange control and low tax rate.

Hong Kong is a well-known cosmopolitan city adopted with a simple tax system and low tax rate. There are only three types of income tax on which are levied; Profits Tax, Property Tax and Salaries Tax.