Common Contracts

Arrangement between the Mainland of China and the HKSAR for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion

Arrangement for the Avoidance of Double Taxation • May 5th, 2020

• Contract Type
  Arrangement for the Avoidance of Double Taxation
• Filed
  May 5th, 2020

This leaflet is applicable to 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” (“the Comprehensive Arrangement”) signed between Hong Kong and the Mainland of China on 21 August 2006 and provides information on how to verify the resident status of Hong Kong and Mainland residents.