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Hong Kong Tax News Issue No. 5
On 27 May 2010, the governments of the Mainland China and the Hong Kong Special Administrative Region signed the 3rd Protocol to the Comprehensive Double Taxation Arrangement (“CDTA”).
Apart from soliciting CDTA with new partners, Hong Kong is also actively negotiating with our existing treaty partners to upgrade the Exchange of Information Article (“EoI”) to the 2004 version of the Organisation for Economic Cooperation and Development’s Model Tax Convention. The first amendment to EoI Article in our existing CDTAs was signed with the Mainland China.
For details, please click here. (21 June 2010)
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