Issued: September 13 2013
Main contents: A legal person incorporated outside Hong Kong but that claims its managing or controlling body is in Hong Kong is required to produce its
State Administration of Taxation, Announcement on the Issue Concerning the Recognition of the Tax-resident Status When Implementing the «Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income»
国家税务总局关于执行《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》有关居民身份认定问题的公告
SAT clarifies steps for Hong Kong tax-residents to avoid double taxation.
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CLP Temp
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