| Functions | - | Whereas a branch and subsidiary can conduct full operations, a representative office may only collect information or maintain contacts with customers, so-called promotional and liaison work. A representative office cannot enter into contracts, except for renting office space and for utilities. |
| Business in Hong Kong | - | A representative office is prohibited from carrying on any business in Hong Kong. If it does, it is required to register as a branch (see above). Registration - No registration requirements are required for a representative office. |
| Tax | - | Since a representative office cannot undertake business in Hong Kong, it should not generate any profits. |