Sep 2010 It has been 12 years since the arrangement for the avoidance of double taxation (the "DTA") entered between the governments of Mainland China (the "Mainland") and the Hong Kong Special Administrative Region came into effect. Despite one of the key objectives of the DTA being to "eliminate" double taxation on employment income earned by Hong Kong residents working across the border, in practice, there are indeed situations where double tax has been paid on the same income. The attached commentary provides suggestions as to how these circumstances could be eliminated.
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China-Hong Kong: A solution to eliminate double taxation affecting cross-border employees (pdf file, 149KB) for your reference.
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