The Hong Kong Inland Revenue Department has published updated and new FAQs on the 2006 income tax arrangement with Mainland China. The updated FAQ concerns the residence of individuals, as follows:
8. Q: If an individual is at the same time both a resident of Hong Kong and of the Mainland under the definition set out in the Comprehensive Arrangement, how will the issue of dual residence status be resolved? (Updated)
A: In order to resolve the issue of an individual being a resident of bot…