Companies in Hong Kong in international tax planning. Other than Hong Kong companies from classic off-shore is their transparency. Information about the directors and shareholders of the Hong Kong company is open and is in the public domain. All of this makes Hong Kong company prestigious corporate tools, recognized worldwide. Companies incorporated in Hong Kong and legally leading its activities, much easier to prove the legality of origin of their funds when investing in developed countries, which is a significant advantage to offshore companies. Scheme of the Hong Kong company. 1. Hong Kong company as a mediator in international trade. Company of Hong Kong is the ideal mediator in trade with China and Asian countries, but can be used widely in commercial activities around the world. General mechanism of a trading company in Hong Kong:-Company in Hong Kong is the link, the party zaklyuchayuschey contract with the supplier and buyer of goods; - Transport of goods directly from the supplier to the end customer ( "direct delivery"); - Company in Hong Kong by receives and pays the cost of the product supplier and buyer bill of goods, adding to the price size own profit. Tax-free profits accumulated in the accounts of Hong Kong companies. 2. Hong Kong company as a service provider. In this case, payment for services transferred to the Hong Kong company. In doing so, the company, based on the principle of territorial taxation, no duty to pay taxes on income received. 3. Hong Kong company in the scheme to process raw materials. The company acts as a foreign partner, which actually administers the work of several companies located in the Russian Federation, with the aim of profit. The content of the scheme is as follows: 1. Hong Kong company buys raw material that the contract is sent directly to the manufacture (processing). 2. Manufacturer produces recycled raw materials derived from the Hong Kong company to finished product. The Hong Kong company will pay compensation or manufacturer passes as a reward of products. 3. The finished product comes to the Russian company. In the Russian company and the company is Hong Kong agent contract, which for the realization of the Russian company, the agent receives a commission, and earned money sent to the Hong Kong company principal. 4. Company of Hong Kong as an international freight forwarding company. 5. Hong Kong Company as owner and manager vessel. 6. Hong Kong company as an investor and / or the holding company. The last three schemes will be discussed in greater detail in subsequent publications, they are mentioned only in general to illustrate the capabilities of Hong Kong companies. Thus, the factors making Hong Kong, perhaps, one of the most attractive jurisdiction for international tax planning.