Explored the cross-border taxation of

Explored the cross-border taxation of dividends in a Hong Kong corporate structure involving UK and Indian resident shareholders.

This research breaks down how dividend income is treated across three jurisdictions, highlighting Hong Kong’s tax-neutral regime and contrasting it with the residence-based taxation systems in the UK and India. It also examines the role of Double Taxation Avoidance Agreements and the practical compliance implications for individual shareholders.

The paper focuses on: • Taxability of dividends in Hong Kong (no withholding tax regime) • UK tax treatment of foreign dividends and applicable rates • Indian taxation under “Income from Other Sources” with disclosure requirements • Comparative analysis of international tax approaches

A useful study for understanding how global income is taxed differently depending on jurisdiction, and how international structures impact real tax liability.