Taxation of Individuals Working in Hong Kong and Mainland China
Derecho Internacional Mondaq - Hong Kong Law Articles in English (2008)
Angela Wang & Co.,
Extract
Taxation of Individuals Working in Hong Kong and Mainland China
The Mainland and Hong Kong signed an Arrangement between them for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (the "Arrangement") on 21 August 2006 to eliminate any situation of double taxation that might otherwise be faced by a Mainland or Hong Kong investor or resident in the conduct of cross border activities.
To ascertain whether a taxpayer is entitled to the benefits of the Arran...See the full content of this document