taxation 問題

As the property is located in Hong Kong, the transaction must be carried out and recognised by Hong Kong Law. The agreement, even if negotiated and signed in USA, it is not regarded as a legal document under the Hong Kong Law unless this document is made in accordance with the jurisdiction law of Hong Kong. These documents have to be filed with the Land Registry in Hong Kong. To be a legal document recognised in Hong Kong, these documents must be stamped in Hong Kong. If these are not stamped, the Land Registry will refuse for such filing and recorded it as a legal document to let the public that there will be a change in the ownership.
Registration of any instrument (except as hereinafter specifically mentioned) whereby the legal or equitable estate in any property, or in any share or interest in any property, is assigned, conveyed, settled, partitioned, mortgaged, charged, reassigned, discharged, released or otherwise transferred are required to be stamped under the Stamp Duty Ordinance.

The place of signing has no relevance as to the charge of stamp duty. The charge arises from the registration of the documents for the transfer of the said property which must be executed in Hong Kong to pass a good title to the buyer. This also arises another concern as to the friend Mr. B whether he needs to pay tax in Hong Kong for sale of property, the conclusion of which lies on the facts.
Hope it can be of help!

Yes, they need, It is becauses the flat in Hong Kong.
Best regards,
Samson So
www.tripro.com.hk