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1.HKT Ltd is a trading company set up in the Hong Kong SpecialAdministrative Region by a Beijing company, BJT Ltd. BJT Ltd exports goods fromChina to HKT Ltd for resale to customers in Europe. The purchase and sale contracts between HKT Ltd and the European customers are negotiated and concluded bystaff of BJT Ltd in Beijing by using the letterhead of HKT Ltd.
Required:
(i) State, with reasons, whether HKT Ltd has anestablishment in China.
(ii) State ANY THREE criteria which will be usedto decide whether HKT Ltd is a China tax resident.
