[hazhu]

As far as I understand, Hong Kong has this Offshore Tax Exemption, where your earnings will be tax-exempt as long as you can demonstrate that your earnings are from foreign sources (i.e., offshore sources outside of Hong Kong).

[woutr_be]

I believe that in the example you’ve given, you also need to demonstrate that the person who provided the services was also outside of Hong Kong.

I haven’t really looked into this offshore exemption, since I’m living here as well.