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China: Hong Kong Tax News - August 23, 2006 - Hong Kong SAR
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New Double Taxation Arrangement to Strengthen Hong Kong’s Competitiveness as Investment Gateway to the Chinese Mainland. The Mainland government and the Hong Kong SAR government signed a new double taxation arrangement (New DTA) on 21 August 2006 to replace the DTA entered into in 1998 (Old DTA). Generally based on the OECD Model Tax Treaty, the New DTA is broader in scope than the Old DTA in terms of items of income covered (e.g. types of passive income) and administrative provisions (e.g. the exchange of information article).
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China: Hong Kong Tax - August 23, 2006
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Page Last Updated: September 5, 2006
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Source: Deloitte Touche Tohmatsu (English)
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©2012 Deloitte Türkiye.
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